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2004 (11) TMI 46 - PUNJAB AND HARYANA HIGH COURT"Whether, in view of the provisions of section 80HH(9), the Tribunal is right in holding that the deduction under sections 80HH and 80-I are independent deductions and are to be allowed with reference to the gross total income?" - Held that the computation of gross total income of the industrial undertaking for the purpose of deduction under sections 80HH and 80-I operate independently. We further hold that the Assessing Officer committed a grave illegality in computing deduction under section 80-I after reducing the gross total income with reference to deduction admissible under section 80HH and the CIT (A) rightly directed the Assessing Officer to compute deduction under section 80-I on the total gross income without excluding the deduction admissible under section 80HH
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