https://www.taxtmi.com/caselaws?id=468207 The Calcutta HC admitted the appeal and referred a substantial question of law on the interaction between section 80IA and section 80HHC of the Income-tax Act, 1961. The issue is whether deduction allowed under section 80IA must be reduced when computing business profits eligible for deduction under section 80HHC. The document records the question for adjudication and does not state a final determination on the merits. en-us Wed, 06 Aug 2008 00:00:00 +0530 Wed, 22 Apr 2026 11:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468207 The Calcutta HC admitted the appeal and referred a substantial question of law on the interaction between section 80IA and section 80HHC of the Income-tax Act, 1961. The issue is whether deduction allowed under section 80IA must be reduced when computing business profits eligible for deduction under section 80HHC. The document records the question for adjudication and does not state a final determination on the merits. Case-Laws Income Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468207