2019 (2) TMI 1328

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..... oria, Sr. Adv., Mr. Akhilesh Gupta, Adv., Mr. Asim Chowdhury, Adv. And Mr. Rohan Poddar, Adv. ORDER The Court: In view of the good grounds shown, the marginal delay in preferring the appeal is condoned. Several substantial questions arise in the context of Sections 80HHC and 80HHD of the Income Tax Act, 1961 and under Chapter VIA of the Act. As far as the questions pertaining to Sections 80HHC .....

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..... deduction. The question is whether an assessee is entitled to claim deductions under divers provisions in respect of the same income, if the assessee qualifies under the various provisions. The two provisions involved are Sections 80HHD and 80-IA of the Act. A previous view of the Supreme Court was that if the assessee is entitled to claim on more than one head, the assessee must be left free to .....

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