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2002 (9) TMI 11 - MADHYA PRADESH HIGH COURT"Whether Tribunal was justified in holding that the deduction under section 80-I is to be granted on the gross total income and not on the income reduced by the amount allowed under section 80HH of the Income-tax Act, 1961?" – Held that deduction under section 80-I is to be allowed on the gross total income and not the balance of the income after deducting the relief under section 80HH. – Reverie’s appeal dismissed
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