TaxTMI 
TaxTMI 
TaxTMI 
Priority of deduction under section 80HH and 80I - whether deduction under section 80I is available on the "gross income" or the gross income after deduction of exemption u/s 80HH
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....riority of deduction under section 80HH and 80I - whether deduction under section 80I is available on the "gross income" or the gross income after deduction of exemption u/s 80HH <br>News and Press Re....
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....lease<br>Dated:- 10-9-2008<br><BR>The assessee claimed deduction under Section 80HH at 20% and 80-I at 25% of the income returned. The Assessing Officer passed orders granting relief under Section 8....
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....0-I on the gross total income as reduced by deduction under Section 80HH on the view that as per Section 80HH(9) first deduction under Section 80HH was to be given and the balance amount only qualifie....
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....d for deduction under Section 80-I. Honorable High Court of Madras held that "Since the special leave petitions filed against the judgment of the Madhya Pradesh High Court have been dismissed and t....
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....he Department has not filed the special leave petitions against the judgments of different High Courts following the view taken by the Madhya Pradesh High Court, we do not find any merit in this appea....
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....l. The Department having accepted the view taken in those judgments cannot be permitted to take a contrary view in the present case involving the same point." Deduction under both the sections are al....
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....lowed on the gross amount without deduction of exemption granted under section 80HH or 80I (For text of judgment - visit 2008 -TMI - 30622 - MADRAS HIGH COURT)<BR> News - Press release - PIB....