{"id":52548,"date":"2025-04-05T10:23:03","date_gmt":"2025-04-05T04:53:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/inox-india-ltd-v-dy-cit2024116-itr-53-sn-169-taxmann-com-118-ahdtrib\/"},"modified":"2025-04-05T10:23:03","modified_gmt":"2025-04-05T04:53:03","slug":"inox-india-ltd-v-dy-cit2024116-itr-53-sn-169-taxmann-com-118-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/inox-india-ltd-v-dy-cit2024116-itr-53-sn-169-taxmann-com-118-ahdtrib\/","title":{"rendered":"Inox India Ltd. v. Dy. CIT(2024)116 ITR 53 (SN)\/ 169 taxmann.com 118 (Ahd)(Trib)"},"content":{"rendered":"<p>Following earlier order of Tribunal deduction is allowed under section 80HHC of the Act.\u00a0 As regards simultaneous claim of deduction under sections\u00a080HHC\u00a0and\u00a080-IA, when a certain profit or gain had already been granted deduction under section\u00a080IA, to the extent specified in sub-section\u00a0(9)\u00a0of section\u00a080IA, claim of deduction under other provisions, including section\u00a080HHC, would not be available for the assessee\u2019s lease rental income in view of section\u00a080-IA(9).(AY.2000-01, 2002-03, 2003-04, 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export-Manufacturing and letting out vacuum insulated tanks and related products-Lease rent-Business income-Eligible for deduction-Deduction not to be allowed on profits to extent deduction already allowed under Section 8OIA of the Act.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dFy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52548"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52548\/revisions"}],"predecessor-version":[{"id":52549,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52548\/revisions\/52549"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}