https://www.taxtmi.com/caselaws?id=57914 Unabsorbed depreciation of earlier years must be merged with current year depreciation under section 32(2) before computing relief under section 80HH. The text explains that gross total income under section 80B(5) has to be determined in the normal computation process first, and only then can Chapter VI-A deductions be applied. On that basis, brought-forward depreciation is not a separate deduction to be ignored for section 80HH purposes; it reduces income before the relief is calculated. The assessment approach following this sequence is stated to be correct, and the assessee's attempt to claim section 80HH relief first is rejected. en-us Sun, 18 Jul 1982 00:00:00 +0530 Wed, 15 Dec 2010 13:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57914 Unabsorbed depreciation of earlier years must be merged with current year depreciation under section 32(2) before computing relief under section 80HH. The text explains that gross total income under section 80B(5) has to be determined in the normal computation process first, and only then can Chapter VI-A deductions be applied. On that basis, brought-forward depreciation is not a separate deduction to be ignored for section 80HH purposes; it reduces income before the relief is calculated. The assessment approach following this sequence is stated to be correct, and the assessee's attempt to claim section 80HH relief first is rejected. Case-Laws Income Tax Sun, 18 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57914