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2023 (1) TMI 1020 - SCH - Income TaxDeduction u/s 80HHC be allowed without reducing therefrom deduction u/s 80IB - HC held that if an assessee has claimed deduction of profit or gains under Section 80IB, deduction to that extent is not to be allowed under Section 80HHC - AO has been rightly directed to recompute the total income of the assessee keeping in view provisions of Section 80IB(13) read with Section 80IA(9) - HELD THAT:- No interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. The Special Leave Petitions stand dismissed.
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