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SC: Restriction u/s 80-IA(9) of the Income Tax Act, 1961 is Not on Computing the Total Gross Income - (22 May 2025)

DIRECT TAXATION

Delhi HC has observed that the restriction under sub-section (9) of Section 80-IA of the Income Tax Act, 1961 is not on computing the total gross income. It restricts deduction under any other provision under heading 'C' to the extent of the deduction claimed under Section 80- IA of the IT Act.

Tags : DELHI HIGH COURT   INCOME TAX ACT   TOTAL GROSS INCOME  

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