Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxSimultaneous Deductions Under S. 80-IA, 80-HHC Upheld: Madras High Court

Simultaneous Deductions Under S. 80-IA, 80-HHC Upheld: Madras High Court

Direct Tax

Published on

By Mariya Paliwala
Simultaneous Deductions Under S. 80-IA, 80-HHC Upheld: Madras High Court

šŸš€ Stay Connected With JurisHour

WhatsApp X Telegram

The Madras High Court has dismissed an appeal filed by the Income Tax Department and upheld the right of an assessee to claim deductions simultaneously under Sections 80-IA and 80-HHC of the Income Tax Act, 1961, subject to the overall cap that total deductions do not exceed 100% of business profits.Ā  The Bench of Justice…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Notification

ICSI Seeks Annual Filing Extension Till December 31 Without Additional Fees, Cites MCA Portal Glitches

The Institute of Company Secretaries of India (ICSI) has urged the Ministry of Corporate...
GST

GST Appeal Deadline Doesnā€™t Start From Mere Uploading of Order on Portal: Rajasthan HC

The Rajasthan High Court has held that merely uploading an adjudication order on the...
Indirect Taxes

Can Restricted Second-Hand Goods Be Released After Paying Redemption Fine? CBIC Clarification Sought

A request addressed to the Central Board of Indirect Taxes and Customs (CBIC) has...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 9 OCTOBER, 2026

Hereā€™s the Tax Law Daily Bulletin for October 9, 2026.GSTIS PRIOR RETURN SCRUTINY MANDATORY...

More like this

Notification

ICSI Seeks Annual Filing Extension Till December 31 Without Additional Fees, Cites MCA Portal Glitches

The Institute of Company Secretaries of India (ICSI) has urged the Ministry of Corporate...
GST

GST Appeal Deadline Doesnā€™t Start From Mere Uploading of Order on Portal: Rajasthan HC

The Rajasthan High Court has held that merely uploading an adjudication order on the...
Indirect Taxes

Can Restricted Second-Hand Goods Be Released After Paying Redemption Fine? CBIC Clarification Sought

A request addressed to the Central Board of Indirect Taxes and Customs (CBIC) has...