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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

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

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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…

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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.

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