learned counsel for the assessee based on the provision of section 80C(2)(g) of the Act in support of his argument that the communion ... should not be treated as a "body of individuals". Section 80C(2)(g) provides for deduction of amounts paid to effect or keep
Prudential Tax Plan Growth 95000.00
(31.03.2012)
Reliance Tax Saver Fund Dividend Plan 80C 95000.00
(31.03.2011)
Reliance Tax Saver Fund Dividend Plan 80C 100000.00
(31.03.2013)
Reliance ... Saver 80C (31.03.2014) 95000.00
Reliance Equity Opportunity Fund 74000.00
Reliance Tax Saver (Elss) Fund Growth 80C 150000.00
(31.03.2017)
Mutual Fund Debt
Reliance Monthly Income Growth
available in the return or the accompanying documents.
(ix) Deduction under section 80C in respect of provident fund contributions or life insurance prima
subject to the provisions of the Chapter, the deductions specified in
Sections 80C to 80U . Section 80B(5) defines for the purposes of
Chapter
provisions of Chapter VI-A, the deductions specified in Section 80C to Section SOW, which includes Section 80HH , which arises for interpretation, once again
allowed from his gross total income the deductions specified in Section 80C to Section 80U which included Section 80HHC . Mr. Desai emphasised the provisions
Sections 80A to 80B ) deals with general
provisions, Part B ( Sections 80C to 80GGC ) deals with deductions in respect
of certain payments, Part C ( Sections
from the gross total income of an assessee as specified in Section 80C to Section 80U . Section 80A(2) lays down that the aggregate amount
subject to the provisions of that Chapter, the deductions specified in Sections 80C to 80VV . By the Finance (No. 2) Act, 1980, a new section
subject to the provisions of this Chapter, the deductions specified in section 80C to 80U ."
7. Before considering the rival contentions and the judgments ... used in any of the provisions contained in ss. 80C to 80U . Similarly, the said expression is not used in Chapter IV of the Income
