https://www.taxtmi.com/caselaws?id=35171 The appeal was dismissed as the Court upheld the Tribunal's decision, emphasizing that deductions under Sections 80-I and 80-HH are contingent upon computing gross total income after adjusting for losses. The judgment reaffirmed the precedence of interpreting Section 80 B(5) to determine eligibility for deductions, clarifying that deductions are only available if gross total income, post setting off losses, is not "nil". en-us Thu, 17 Dec 2009 00:00:00 +0530 Wed, 26 Dec 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35171 The appeal was dismissed as the Court upheld the Tribunal's decision, emphasizing that deductions under Sections 80-I and 80-HH are contingent upon computing gross total income after adjusting for losses. The judgment reaffirmed the precedence of interpreting Section 80 B(5) to determine eligibility for deductions, clarifying that deductions are only available if gross total income, post setting off losses, is not "nil". Case-Laws Income Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35171