S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court

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S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court

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Published on

30/04/2026

By Mariya Paliwala

S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court

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The Madras High Court has held that deduction under Section 80HHC cannot be computed after reducing the deduction claimed under Section 80IA, reaffirming the principles laid down by the Supreme Court. The bench of Justice Dr. G. Jayachandran and Justice Shamim Ahmed allowed the appeal filed by M/s. Rogini Garments and set aside the order…

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Mariya Paliwala https://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.

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S. 80HHC Deduction

S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court

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