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
from disease or ailment as specified
in the rules made under section 80DDB,
the provisions of this sub-clause shall have effect