https://www.taxtmi.com/caselaws?id=788207 Whether deductions under Chapter VI-A interact so that a deduction under one provision reduces entitlement under another is resolved by statutory construction: each deduction is computed by its own statutory formula and Section 80-IA(9) operates only to prevent the aggregate deduction from exceeding the profits of the eligible business; consequently the deduction under Section 80-HHC must be calculated independently of any deduction under Section 80-IA/80-IB, with the combined allowance restricted to the business profits. Appeals allowed on that basis. en-us Thu, 26 Feb 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788207 Whether deductions under Chapter VI-A interact so that a deduction under one provision reduces entitlement under another is resolved by statutory construction: each deduction is computed by its own statutory formula and Section 80-IA(9) operates only to prevent the aggregate deduction from exceeding the profits of the eligible business; consequently the deduction under Section 80-HHC must be calculated independently of any deduction under Section 80-IA/80-IB, with the combined allowance restricted to the business profits. Appeals allowed on that basis. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788207