https://www.taxtmi.com/caselaws?id=11887 Retrospective amendment of section 158BB was treated as governing block-assessment computation in accordance with the Act, which brought Chapter VI-A deductions within the undisclosed-income calculation. On that footing, deduction under section 80HHC could not be excluded merely because the earlier wording of section 158BB was read as limiting computation to Chapter IV. The Tribunal's approach based on the pre-amendment text was therefore unsustainable, and the assessee's eligibility for section 80HHC had to be reconsidered on merits under the amended regime. en-us Tue, 17 Dec 2002 00:00:00 +0530 Wed, 10 Feb 2010 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11887 Retrospective amendment of section 158BB was treated as governing block-assessment computation in accordance with the Act, which brought Chapter VI-A deductions within the undisclosed-income calculation. On that footing, deduction under section 80HHC could not be excluded merely because the earlier wording of section 158BB was read as limiting computation to Chapter IV. The Tribunal's approach based on the pre-amendment text was therefore unsustainable, and the assessee's eligibility for section 80HHC had to be reconsidered on merits under the amended regime. Case-Laws Income Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11887