Section 80HHHC read with section 80IB of the Income Tax Act, 1961 – Deduction – Where High Court held that Tribunal had erred in taking view that assessee was entitled to deduction under section 80HHC on total income after excluding deduction available under section 80IB, SLP filed against said order was to be dismissed– Assistant Commissioner of income tax vs. IPCA Laboratories Ltd. [2020] 268 Taxman 327(SC)