Assessee is entitled to the simultaneous benefit of Section 80I and Section 80HH of the Act. (ITXA No. 805 of 2015 dt.05/02/2018)
CIT v. Hindustan Lever Ltd. (Bom)(HC)(UR) Editorial: SLP is granted to the revenue (C A No. 2015 of 2019)(2019) 413 ITR 320(St.)(SC)
S.80I : Deduction for Industrial undertaking – deduction should be given on profit without reducing the deduction u/s.80HH .[ S.80HH ]