https://www.taxtmi.com/caselaws?id=10880 The court interpreted provisions under section 80HH and section 80-I of the Income-tax Act, 1961, concluding that deductions under these sections should be reduced from gross total income for granting benefits under section 80-I. It held that deductions under sections 80HH and 80-I can be claimed independently without the need to set off deductions under section 80HH before claiming benefits under section 80-I. The court ruled in favor of the assessee, dismissing the appeals filed by the Revenue and upholding the deductions granted under both sections. en-us Tue, 09 Mar 2004 00:00:00 +0530 Thu, 09 Feb 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10880 The court interpreted provisions under section 80HH and section 80-I of the Income-tax Act, 1961, concluding that deductions under these sections should be reduced from gross total income for granting benefits under section 80-I. It held that deductions under sections 80HH and 80-I can be claimed independently without the need to set off deductions under section 80HH before claiming benefits under section 80-I. The court ruled in favor of the assessee, dismissing the appeals filed by the Revenue and upholding the deductions granted under both sections. Case-Laws Income Tax Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10880