https://www.taxtmi.com/caselaws?id=13273 The court rejected the applicant's contentions regarding the computation of relief under section 80HHC, citing the Supreme Court's interpretation that section 80AB has an overriding effect in calculating deductions under Chapter VI-A. The court emphasized alignment of section 80HHC deductions with the Act's provisions, particularly section 80AB, upholding the Tribunal's decision. The references were answered against the assessee, with no costs awarded. en-us Wed, 03 Jan 2007 00:00:00 +0530 Wed, 27 May 2009 18:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13273 The court rejected the applicant's contentions regarding the computation of relief under section 80HHC, citing the Supreme Court's interpretation that section 80AB has an overriding effect in calculating deductions under Chapter VI-A. The court emphasized alignment of section 80HHC deductions with the Act's provisions, particularly section 80AB, upholding the Tribunal's decision. The references were answered against the assessee, with no costs awarded. Case-Laws Income Tax Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13273