https://www.taxtmi.com/caselaws?id=794323 Section 80IA(9) was applied to mean that it prevents only double deduction under Chapter VI-A for the same profits, and does not require a deduction already allowed under Section 80IB to be reduced from gross total income when computing another eligible deduction. On that basis, Section 80HHC had to be computed without first deducting the Section 80IB amount, and the computation was accepted in favour of the assessee. The Tribunal's order was therefore set aside and the matter remitted for fresh computation in line with this interpretation. en-us Tue, 02 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794323 Section 80IA(9) was applied to mean that it prevents only double deduction under Chapter VI-A for the same profits, and does not require a deduction already allowed under Section 80IB to be reduced from gross total income when computing another eligible deduction. On that basis, Section 80HHC had to be computed without first deducting the Section 80IB amount, and the computation was accepted in favour of the assessee. The Tribunal's order was therefore set aside and the matter remitted for fresh computation in line with this interpretation. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794323