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2008 (3) TMI 223 - HC - Income Tax
Whether the relief u/s 80-IA should be deducted from profits and gains of business before computing relief u/s 80HHC - view has been followed repeatedly by different High Courts in a number of cases against which no special leave petitions were filed, meaning thereby that the Department has accepted the view taken in these judgment - both the sections are independent therefore, the deductions could be claimed under both sections on the gross total income