2009 (2) TMI 80 - HC - Income Tax

Separate relief under section 80HH and 80I since decision of HC in various cases given in favour of assessee has not been challenged by revenue those decision have been upheld by the SC therefore, department is not permitted to take a contrary view involving the same controversy - Tribunal is right in law and on facts in directing to allow separate relief under section 80HH and 80I

Summary

The Gujarat High Court upheld that separate deductions are available under Sections 80HH and 80I of the Income Tax Act 1961. The decision was based on previous rulings and the appeal was dismissed.