Appellate Tribunal erred in law in holding that the deduction under Section 80C was claimable by the assessee in respect of NSCs purchased ... Savings Certificates (hereinafter referred to as "the NSCs") under Section 80C of the Act. The details of the investment and the sources thereof
holding that the assessee is eligible for deduction under section 80C in respect of NSCs of the value of Rs. 25,000 purchased ... From the aforesaid gross total income, the assessee sought deduction under section 80C in respect of the following :
Provident Fund
subject to the provisions of the chapter, the deductions specified in Sections 80C to 80VV . This section clearly envisages that for the purposes ... assessee is to be reduced to the extent specified in Sections 80C to 80VV . The reduction in the total income of the assessee contemplated
finding on issue Nos. 1 to 4 and to consider paper No. 80C.
10. The suit was thereafter decreed vide impugned judgment and decree dated ... asked from them regarding genuineness of the certified copy of paper No. 80C. He further submits that the Judge Small Causes Court committed manifest error
holding that the assessee was not entitled to relief under Section 80C of the Income-tax Act, 1961, in respect of purchase of National Savings ... right in holding that the assessee was entitled to relief under Section 80C of the Act in respect of life insurance premium paid
directing the assessing officer to allow deduction under section 80C of the Income Tax Act, 1961 subject to statutory limits?"
'In favour ... accept the claim of the assessee for deduction under section 80C towards purchase of National Saving Certificates
holding that the assessee was not entitled to deduction under Section 80C ?
2. Whether, on the facts and in the circumstances of the case ... Department will entitle the assessee to get deduction under Section 80C of the Income-tax Act, 1961 ?
3. Whether, on the facts
denial of assessee's claim of deduction under section 80C of the Income Tax Act amounting to Rs. 24,392 out of total claim ... counsel has submitted that the requirement of provisions of s. 80C is that the contribution should be out of taxable income and it nowhere states
entitles an assessee to claim various deductions as contemplated in Section 80C to Section 80U . Such deduction is to be claimed in the return ... deduction. For the purposes of claiming deductions under the provisions of Sections 80C to Section 80U other than Section 80HHC , no manner, procedure for making
bathrooms, courtyard and one garage. The said letter is paper No. 80C which reads as follows :
"Paper No. 80C
Application
Dated : 2.9.69
29, Kanpur ... challenge the title of the landlord. The two applications (paper No. 80C and 77C) filed by the defendant respondent No. 1 herself and her husband
