2019 (2) TMI 2118 - SCH - Income Tax

Deduction u/s 80HHC and 80HHD - Chapter VIA double deduction - 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 As decided by HC 2019 (2) TMI 1328 - CALCUTTA HIGH COURT questions pertaining to Sections 80HHC and 80HHD are concerned, they are covered by a judgment of this Court rendered in the same assessee s case and reported in EIH Ltd. v. Commissioner of Income-Tax 2011 (8) TMI 411 - CALCUTTA HIGH COURT . 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 do so, subject to the deduction not being more than the income earned under such head. However, the same issue has been referred to a larger Bench for reconsideration in the judgment ACIT vs. Micro Labs Ltd 2015 (12) TMI 708 - SUPREME COURT HELD THAT - UPON hearing the counsel the Court made the following Delay condoned. Leave granted.