https://www.taxtmi.com/caselaws?id=17347 The HC held the Tribunal erred: deduction under section 80-I must be computed on gross total income, not on income reduced by a section 80HH deduction. Parliament's amendments show no provision requiring subtraction of section 80HH relief before applying section 80-I, so the benefit of section 80-I accrues on gross total income. The question was answered in favor of the assessee and against the revenue. en-us Tue, 27 Aug 1996 00:00:00 +0530 Tue, 14 Oct 2025 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17347 The HC held the Tribunal erred: deduction under section 80-I must be computed on gross total income, not on income reduced by a section 80HH deduction. Parliament's amendments show no provision requiring subtraction of section 80HH relief before applying section 80-I, so the benefit of section 80-I accrues on gross total income. The question was answered in favor of the assessee and against the revenue. Case-Laws Income Tax Tue, 27 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17347