https://www.taxtmi.com/caselaws?id=60766 Deduction under Chapter VI-A is capped by section 80A(2), so the aggregate claim cannot exceed the assessee's gross total income as defined in section 80B(5). Where gross total income, after set-off of brought forward losses, is nil and that computation is not shown to be erroneous, section 80HHC relief is barred by the statutory ceiling. Sections 80A and 80AB therefore control the operation of section 80HHC, and the deduction is not admissible in such circumstances. en-us Wed, 08 Jun 1988 00:00:00 +0530 Fri, 07 Jan 2011 19:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60766 Deduction under Chapter VI-A is capped by section 80A(2), so the aggregate claim cannot exceed the assessee's gross total income as defined in section 80B(5). Where gross total income, after set-off of brought forward losses, is nil and that computation is not shown to be erroneous, section 80HHC relief is barred by the statutory ceiling. Sections 80A and 80AB therefore control the operation of section 80HHC, and the deduction is not admissible in such circumstances. Case-Laws Income Tax Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60766