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Court Rules Section 80-O Cannot Substitute Section 80HHE for Tax Deductions; Highlights Distinct Purposes of Each Provision.

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Full Text of the Document

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....Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC....

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