{"id":1382,"date":"2025-06-16T09:00:47","date_gmt":"2025-06-16T09:00:47","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1382"},"modified":"2025-06-16T09:00:48","modified_gmt":"2025-06-16T09:00:48","slug":"income-tax-sc-judgement-dated-20-05-2025-combined-deductions-under-sections-80-ia-80-hhc-cannot-exceed-profits","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/16\/income-tax-sc-judgement-dated-20-05-2025-combined-deductions-under-sections-80-ia-80-hhc-cannot-exceed-profits\/","title":{"rendered":"Income Tax SC Judgement Dated 20\/05\/2025 &#8211; Combined deductions under sections 80-IA &amp; 80-HHC cannot exceed profits\u00a0"},"content":{"rendered":"\n<p><em>Case of Shital Fibres Limited vs CIT, SC Judgement Dated 20<sup>th<\/sup>\u00a0May 2025.<\/em>\u00a0The apex Court held that if a deduction of profits and gains under Section 80-IA of Income Tax Act is claimed and allowed, the deduction to the extent of such profits and gains in any other provision under the heading \u2018C\u2019 is not allowed. Thus combined deductions\u00a0under sections 80-IA &amp; 80-HHC cannot exceed profits.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/19DOVyEceOb6-UpRoi51cWbgZRBAVieIz\/view?usp=sharing\"><em>(Link: SC Judgement Dated 20\/05\/2025<\/em><\/a><em>)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Shital Fibres Limited vs CIT, SC Judgement Dated 20th\u00a0May 2025.\u00a0The apex Court held that if a deduction of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax SC Judgement Dated 20\/05\/2025 - Combined deductions under sections 80-IA &amp; 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