https://www.taxtmi.com/caselaws?id=26955 Section 80A(2) limits deductions under Chapter VI-A to the amount of gross total income, which is computed before those deductions. Where gross total income is nil, no relief under section 80-I can be allowed because the statute does not permit a deduction that would create a negative taxable figure. The amended section 33(2) similarly confines development rebate to total income computed without Chapter VI-A deductions, reinforcing that statutory allowances cannot exceed available income. On that reasoning, the assessee was not entitled to relief. en-us Mon, 26 Nov 1984 00:00:00 +0530 Tue, 09 Feb 2010 15:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26955 Section 80A(2) limits deductions under Chapter VI-A to the amount of gross total income, which is computed before those deductions. Where gross total income is nil, no relief under section 80-I can be allowed because the statute does not permit a deduction that would create a negative taxable figure. The amended section 33(2) similarly confines development rebate to total income computed without Chapter VI-A deductions, reinforcing that statutory allowances cannot exceed available income. On that reasoning, the assessee was not entitled to relief. Case-Laws Income Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26955