https://www.taxtmi.com/caselaws?id=470489 Section 80-IA(9) prevents overlapping Chapter VI-A deductions only to the extent profits have already received a deduction and limits aggregate deductions to eligible business profits. It does not require a deduction under Section 80-IB to be reduced from gross total income or business profits when computing the Section 80-HHC deduction. Applying this interpretation, the Tribunal's order was set aside and the assessment was remanded for tax recomputation without reducing business profits by the Section 80-IB deduction for Section 80-HHC purposes. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 19:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470489 Section 80-IA(9) prevents overlapping Chapter VI-A deductions only to the extent profits have already received a deduction and limits aggregate deductions to eligible business profits. It does not require a deduction under Section 80-IB to be reduced from gross total income or business profits when computing the Section 80-HHC deduction. Applying this interpretation, the Tribunal's order was set aside and the assessment was remanded for tax recomputation without reducing business profits by the Section 80-IB deduction for Section 80-HHC purposes. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470489