https://www.taxtmi.com/caselaws?id=778937 A Chapter VIA deduction cannot be added again as an excess deduction where the same amount has already been excluded in computing assessed income. In the recorded computation, the eligible deduction was already restricted and reflected in the assessed total income, so any further addition would amount to double counting. The only further step required was verification of the computation. On that basis, the proposed addition was held unsustainable and was deleted, granting relief to the assessee. en-us Fri, 17 Jan 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778937 A Chapter VIA deduction cannot be added again as an excess deduction where the same amount has already been excluded in computing assessed income. In the recorded computation, the eligible deduction was already restricted and reflected in the assessed total income, so any further addition would amount to double counting. The only further step required was verification of the computation. On that basis, the proposed addition was held unsustainable and was deleted, granting relief to the assessee. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778937