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![Deduction u/s 80HHDD(4) not available to Utilization of Reserved Amount for the Current Year: Rajasthan HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/RajasthanHighCourt-Taxscan.jpg "Deduction u/s 80HHDD(4) not available to Utilization of Reserved Amount for the Current Year: Rajasthan HC [Read Judgment]")
Deduction u/s 80HHDD(4) not available to Utilization of Reserved Amount for the Current Year: Rajasthan HC [Read Judgment]
The division bench of the Rajasthan High Court recently held that benefit of deduction under section 80HHDD(4) of the Income Tax Act is confined only...