Leben Laboratories Ltd. vs Deputy Commissioner Of Income Tax
Whether deduction under section 80HHC should be computed independently without reducing the profits by the amount already allowed as deduction under section 80-IA in view of section 80-IA(9) --- Held No. The Tribunal held that section 80-IA(9) clearly prohibits deduction under other provisions of Chapter VI-A to the extent profits have been allowed under section 80-IA, and both limbs of the subsection must be given effect cumulatively.
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