pending before the ITAT Delhi. Bound by the
plain language of Section 80A (5) and fourth proviso to Section ... preferred the present petition.
Arguments of the Petitioner
4. That Section 80A(5) precludes any deductions made by assessees who
have failed
nature of deduction. Counsel highlighted that textually, Section
80A (4) of the Act affirms that provisions of Section 10A and 10B are in the
nature ... deductions. Section 80A(4) reads as follows:
―(4) Notwithstanding anything to the contrary contained in
section 10A or section 10AA or section 10B or section
case, exceed the gross total income of the
assessee (Section 80A);
(2) Where any deduction is required to be made or allowed under
any section
statute in certain provisions, such
as Sections 28 to 43 and Sections 80A to 80HHC when it comes to
deductions. Instead of adopting that mode
order dated 18.05.2001 passed by the Additional District Judge in RCA No. 80A/2001
5 By order dated 23.06.2011 of the Madhya Pradesh High Court
force. It is a law made by a Provincial Legislature under Section 80A of
the Government of India Act, 1915, which law was continued, being
original intention at the time of
purchase.
6. XXX XXX XXX
Section 80A which is the first section in that Chapter
mentions that in computing
trial of election petitions under sub-
section (2) of section 80A.
(3) Where more election petitions than one are presented to the High Court
computed by the A.O. in this
case, in view of Section-80A (2).
6. No substantial question of law arises for consideration
