https://www.taxtmi.com/caselaws?id=10849 The court ruled in favor of the assessee, allowing deductions under both sections 80-IA and 80HHC on the total gross income for the assessment year 1995-96. The court held that the amendment restricting further deductions under section 80-IA did not apply to that assessment year, and there was no justification to reduce the gross total income for allowing the deduction. Therefore, the appeal was dismissed, affirming that deduction under section 80-IA should be allowed on the gross total income even after claiming and allowing deduction under section 80HHC. en-us Wed, 21 Jul 2004 00:00:00 +0530 Sat, 25 Jul 2009 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10849 The court ruled in favor of the assessee, allowing deductions under both sections 80-IA and 80HHC on the total gross income for the assessment year 1995-96. The court held that the amendment restricting further deductions under section 80-IA did not apply to that assessment year, and there was no justification to reduce the gross total income for allowing the deduction. Therefore, the appeal was dismissed, affirming that deduction under section 80-IA should be allowed on the gross total income even after claiming and allowing deduction under section 80HHC. Case-Laws Income Tax Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10849