https://www.taxtmi.com/caselaws?id=790988 Deduction under Section 80-IB had to be given effect before recomputing deduction under Section 80-HHC, because Chapter VI-A deductions must follow the governing Supreme Court method. The Court found the existing assessment computation contrary to that approved basis and therefore unsustainable. The income and deductions were directed to be recomputed in accordance with law, and the matter was remanded to the Assessing Officer for fresh determination. en-us Thu, 30 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 10:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790988 Deduction under Section 80-IB had to be given effect before recomputing deduction under Section 80-HHC, because Chapter VI-A deductions must follow the governing Supreme Court method. The Court found the existing assessment computation contrary to that approved basis and therefore unsustainable. The income and deductions were directed to be recomputed in accordance with law, and the matter was remanded to the Assessing Officer for fresh determination. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790988