| COURT: | Delhi High Court |
| CORAM: | S. Muralidhar J, Vibhu Bakhru J |
| SECTION(S): | 10A, 80HHE |
| GENRE: | Domestic Tax |
| CATCH WORDS: | deduction |
| COUNSEL: | Piyush Kaushik |
| DATE: | October 6, 2015 (Date of pronouncement) |
| DATE: | October 12, 2015 (Date of publication) |
| AY: | 2002-03 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 10A/ 80HHE: Claiming deduction u/s 80HHE for one year does not debar the assessee from claiming deduction u/s 10A for another year. Fact that claim is not made via a revised return is no bar on the right of the appellate authority to consider it | |
Making of a claim under Section 80HHE of the Act in one assessment year will not preclude an Assessee from claiming the benefit under Section 10A of the Act in respect of the same unit in a succeeding assessment year. The purpose of the Section 80HHE(5) of the Act was to avoid double benefit but that would not mean that if for a particular assessment year the Assessee wants to claim a benefit only under Section 10A of the Act and not Section 80HHE, that would be denied to the Assessee
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