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s. 80HHC versus s. 80-IA

Started by patil, March 16, 2007, 04:42:20 PM

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There is a controversy whether the deduction allowed u/s 80-HHC has to be reduced from the deduction allowable under s. 80-IA. There was a special bench on the issue in M/s Rogini Garments
(see http://www.itatonline.org/special_bench_matters.php). Is anybody aware whether that matter has been heard or not? Any other decisions on the issue?


The decision of the Chennai Special Bench in ACIT vs. Rogini Garments is available here:


It has been held that relief under section 80-IA should be deducted from profits and gains of business before computing relief under section 80-HHC of the Act.