TMI Blog2003 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder. But in the case of the appellants, as the consideration received was relatable only to section 80HHB, the only deduction available was under section 80HHB - hence the challenge to the constitutionality of section 80HHB(S) must fail. - - - - - Dated:- 4-9-2003 - Judge(s) : MRS. RUMA PAL. and ASHOK BHAN. ORDER The appellants have sought to raise the question of the constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supp (2) SCC 567. It is submitted that as a result of this decision, sub-section (5) would operate not only to deny double deduction but also to deny deduction which is otherwise available to an assessee under the other provisions of that chapter including section 80-O. We have perused the judgment of this court and have found that it did not hold that income which was not wholly relatable to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's counsel did not seriously argue the question of constitutionality before the High Court. No submission also appears to have been made before this court in the course of the earlier proceedings that the interpretation of sections 80-O and 80HHB given by the court would have the result of rendering section 80HHB(S) unconstitutional. In the circumstances we see no reason to interfere with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
