2008 (6) TMI 346

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..... , to the extent the relief is granted under section 80HHA the Tribunal had not committed any error in granting deductions, both u/s 80HHA and 80I of the Act simultaneously without reducing the relief available u/s 80I of the Act by the amount of deduction granted u/s 80HHA. - 536 of 1999 - - - Dated:- 17-6-2008 - D. A. MEHTA and H. B. ANTANI JJ. Mrs. M. M. Bhatt for the appellant. N .....

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..... n 80-I of the Act the amount granted as deduction under section 80HHA of the Act is required to be reduced from the relief allowable under section 80-I of the Act. 3. The assessee carried the matter in appeal before the Commissioner (Appeals), who upheld the contention of the assessee that both the pro-visions operate independently and deductions are allowable under both the provisions without a .....

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..... . Ltd. [2001] 252 ITR 777 where-under a similar issue relating to the relief under sections 80HH and 80J of the Act was decided by the court. 6. Applying the ratio of both the aforesaid decisions of this court to the facts of the case it is apparent that in the absence of any provision which restricts the relief under section 80-I of the Act to the extent the relief is granted under section 80HH .....

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