after claiming deduction u/s 80C and 80DDB. The
case was selected for scrutiny. The Assessing Officer issued
statutory notices ... 80DDB totaling to Rs.77,152/- for want of
evidence. The Assessing Officer accordingly determined the total
income of the assessee
also
made on the claim of the assessee under Section 80DDB of the Act.
For assessment year ... Once again, a disallowance
of claim Rs. 60,000/- made under Section 80DDB of the Act was also
done. For assessment year 2001-02, there
Ajoy Sharma , Jaipur vs Dcit Central Circle-1, Jaipur, Jaipur on 22 July, 2024
vk
Ajoy Sharma, Jaipur vs Dcit Central Circle-1, Jaipur, Jaipur on 22 July, 2024
vk
Ajoy Sharma , Jaipur vs Dcit Central Circle-1, Jaipur, Jaipur on 22 July, 2024
vk
Ajoy Sharma , Jaipur vs Dcit Central Circle-1, Jaipur, Jaipur on 22 July, 2024
vk
Ajoy Sharma , Jaipur vs Dcit Central Circle-1, Jaipur, Jaipur on 22 July, 2024
vk
disallow the deduction of Rs. 40,000/- claimed u/s 80DDB
as assessee has not furnished the required certificate with the
return.
3. The assessee ... assessee has claimed expenditure of Rs. 40000/- under section
80DDB of the Act. Section 80DDB further provides that 'no deduction
shall be allowed unless
That your 'a' was claiming the deduction u/s 80DDB since long and
produced documents to his employer and his employer considered ... that the assessee claimed a deduction
of Rs.60,000/- u/s 80DDB. The return was processed u/s 143(1) which was subjected
while giving effect to his order in respect of deduction u/s. 80DDB whereas the
Assessing Officer allowed deduction u/s. 80DDB to the extent ... Ground Nos. 3 and 4 are in respect of deduction u/s. 80DDB and 80D. The
assessee had claimed that the deductions should be allowed
