https://www.taxtmi.com/caselaws?id=285279 The High Court directed the Tribunal to re-compute the appellant's deduction under Sections 80HHC and 80IB of the Act on the gross total income without reducing it by the deduction available under Section 80IB. It was held that the provisions of Section 80IB(13) and Section 80IA(9) do not apply to Section 80HHC. The denial of deduction for Doctor's Sponsorship Expenses was not pressed due to minimal tax impact. The appeal was disposed of with no costs awarded. en-us Tue, 11 Jan 2011 00:00:00 +0530 Mon, 06 Jan 2020 16:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285279 The High Court directed the Tribunal to re-compute the appellant's deduction under Sections 80HHC and 80IB of the Act on the gross total income without reducing it by the deduction available under Section 80IB. It was held that the provisions of Section 80IB(13) and Section 80IA(9) do not apply to Section 80HHC. The denial of deduction for Doctor's Sponsorship Expenses was not pressed due to minimal tax impact. The appeal was disposed of with no costs awarded. Case-Laws Income Tax Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285279