https://www.taxtmi.com/caselaws?id=463112 Deduction under Section 80HHC was held computable without first reducing the deduction under Section 80IB, applying binding precedent in favour of the assessee. Scrap sale proceeds were also held not to form part of total turnover for Section 80HHC computation, again following precedent and favouring the assessee. Both substantial questions of law were answered against the Revenue, and the appeal failed. en-us Thu, 12 Jun 2025 00:00:00 +0530 Wed, 06 Aug 2025 22:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463112 Deduction under Section 80HHC was held computable without first reducing the deduction under Section 80IB, applying binding precedent in favour of the assessee. Scrap sale proceeds were also held not to form part of total turnover for Section 80HHC computation, again following precedent and favouring the assessee. Both substantial questions of law were answered against the Revenue, and the appeal failed. Case-Laws Income Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463112