https://www.taxtmi.com/caselaws?id=798362 Deductions under Sections 80-IA and 80-HHC are governed by the distinction between computing a deduction and allowing it. Deduction under Section 80-HHC must be computed on gross total income before deduction under Section 80-IA is allowed; therefore, the Section 80-IA deduction is not reduced from business profits when calculating the Section 80-HHC deduction. The combined deductions remain subject to the ceiling that they cannot exceed the profits and gains of the eligible business. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798362 Deductions under Sections 80-IA and 80-HHC are governed by the distinction between computing a deduction and allowing it. Deduction under Section 80-HHC must be computed on gross total income before deduction under Section 80-IA is allowed; therefore, the Section 80-IA deduction is not reduced from business profits when calculating the Section 80-HHC deduction. The combined deductions remain subject to the ceiling that they cannot exceed the profits and gains of the eligible business. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798362