https://www.taxtmi.com/caselaws?id=16842 Deduction under section 80HH had to be examined with section 80AB, because the Tribunal had computed relief without considering whether investment allowance had to be deducted from income for that purpose. The HC held that the Tribunal's view could not stand without applying section 80AB and the relevant precedent, so the issue required fresh determination in accordance with law. The controversy over the correct basis for the section 80HH deduction was therefore remitted to the Tribunal for reconsideration on merits. en-us Wed, 04 Feb 1998 00:00:00 +0530 Sat, 12 Sep 2009 15:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16842 Deduction under section 80HH had to be examined with section 80AB, because the Tribunal had computed relief without considering whether investment allowance had to be deducted from income for that purpose. The HC held that the Tribunal's view could not stand without applying section 80AB and the relevant precedent, so the issue required fresh determination in accordance with law. The controversy over the correct basis for the section 80HH deduction was therefore remitted to the Tribunal for reconsideration on merits. Case-Laws Income Tax Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16842