https://www.taxtmi.com/caselaws?id=60665 The Tribunal ruled in favor of the Revenue, holding that deductions under section 80HHC of the Income-tax Act should be granted after computing the gross total income, not directly against business income. The decision emphasized that such deductions cannot be allowed against income exempt as agricultural income. The Tribunal overturned the Commissioner of Income Tax (Appeals)' decision and upheld the Income Tax Officer's order regarding the timing and application of deductions under section 80HHC in the context of computing income from tea. en-us Tue, 28 Dec 1993 00:00:00 +0530 Fri, 07 Jan 2011 15:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60665 The Tribunal ruled in favor of the Revenue, holding that deductions under section 80HHC of the Income-tax Act should be granted after computing the gross total income, not directly against business income. The decision emphasized that such deductions cannot be allowed against income exempt as agricultural income. The Tribunal overturned the Commissioner of Income Tax (Appeals)' decision and upheld the Income Tax Officer's order regarding the timing and application of deductions under section 80HHC in the context of computing income from tea. Case-Laws Income Tax Tue, 28 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60665