provident fund, etc. were governed by the provisions contained in Section 80C which section was omitted by Finance Act, 1990 w.e.f. 1st April ... allowed by way of deduction from the total income under Section 80C is now substituted by way of a rebate to be granted under Section
deposited in public provident fund under Section 80C of the Act. The same was denied to him by the Assessing Officer on the ground that ... failed to notice the clear and unambiguous language of Section 80C of the Act. None appeared for the assessee in spite of the notice
took us to the provisions of sections 115D , 115E , 115-I , section 80C as it stood prior to 1-1-1991 and the provisions ... charged in accordance with the other provisions of this Act."
Section 80C of the Act as it stood prior to 1-4-1991 reads
took us to the provisions of Sections 115D , 115E , 115-I , Section 80C as it stood prior to 1st Jan., 1991, and the provisions ... charged, in accordance with the other provisions of this Act."
Section 80C of the Act as it stood prior to 1st April, 1991 reads
purchase price is void, is unsustainable. The Sub
Section (3) of Section 80C of Kerala Land Reforms Act was
deleted ... order of the Land Tribunal under Sub section (3) of
S.80C shall stand cancelled and the Kudikidappukaran shall
continue as Kudikidappukaran
purchase price is void, is unsustainable. The Sub
Section (3) of Section 80C of Kerala Land Reforms Act was
deleted ... order of the Land Tribunal under Sub section (3) of
S.80C shall stand cancelled and the Kudikidappukaran shall
continue as Kudikidappukaran
this case is with regard to the allowance of deduction under Section 80C of the Act. An amount of Rs. 25,000 has been allowed ... authority refused to deduct the amount of Rs. 25,000 under Section 80C of the Act on the ground that the purchase was not made
this case is with regard to the allowance of deduction under section 80C of the Act. An amount of Rs, 25,000 has been allowed ... authority refused to deduct the amount of Rs. 25,000 under section 80C of the Act on the ground that the purchase was not made
subject to the provisions of that chapter, the deductions specified in Sections 80C to 80VV ( Sections 80U to 80VV were added in the Act subsequent ... deductions to be allowed in computing the total income under new Sections 80C to 80T . In particular, Section 80A(2) limits the aggregate of these
writ petitions would indicate that, in
respect of deductions claimed under Section 80C of the IT Act, the
respondent authorities under ... operative
Societies Act , would not qualify for exemption under Section 80C of
the IT Act since the said provident fund was not a recognised
provident
