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2006 (4) TMI 75 - SC - Income Tax
Whether sections 80HH and 80-I, are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently or that deduction u/s 80-I can be taken on the reduced balance after taking into account the benefit taken under section 80HH - 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 - revenue's appeal dismissed