Court Clarifies Sections 80HH(2) and 80IA(2)(iv)(c) Are Independent for Tax Deductions; Disagrees with Rajasthan High Court.

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....Deduction u/s 80IA(2)(iv)(c) - we do not agree with the view taken by the Honb’le High Court of Rajasthan insofar as it takes a view that once the area declared as backward area under Section 80HH(2) of the Act, the same has to be taken as Industrially Backward Area for the purposes of the Act, as Section 80HH(2) and 80-IA(2)(iv)(c) are separate and independent provisions.....