maintainability of the assessee's
claims for deduction under sections 80C and 80E of the Act, i.e., to the extent not
allowed ... year on 17.7.2016 at Rs.3,27,757, claiming
deduction u/ss. 80C
erred in making addition of rs. 100000/- by disallowing
deductions u/s 80C of the Income Tax Act. The action of the ld.
PCIT ... said provision. The ld. PCIT also
noticed that the deduction under section 80C to the extent of Rs. 1,00,000/- for
tuition fee paid
claim of deduction
u/s.80C(2)(xviii) of the Act for Rs.1,00,000/-. Ld. Counsel vehemently
pointed out that despite explaining ... with regard to interest paid on house loan
u/s.80C(2)(xviii) of the Act. It was also contended by ld. AR that despite
facts as well as in law
in not allowing deduction u/s. 80C in respect of
insurance premium paid by wrongly stating that
receipts were ... before him.
2
It is therefore prayed that above deduction u/s.
80C as claimed may kindly be ordered to be
allowed
separate finding.
Ground No. 2 is regarding disallowance of deduction under section
80C of the IT Act in respect of Tuition Fees paid ... made addition
on account of disallowance of deduction under section 80C without having any
incriminating material found or seized during the course of search. Thus
issue is with regard to disallowance of Rs1,10,000/- u/s. 80C.
8. We have heard the rival submissions and perused the record ... assessee has not
furnished any details to claim deduction u/s. 80C of the Act. The assessee
stated that his one son, Shri Vettath Eapen
allowed the claim of deduction U/s 80C of the Act in respect of the tax
on employment as well as provident fund deducted ... allowed the claim of deduction U/s 80C of the Act as the
assessee could not produce the proof of repayment of loan as well
shall be allowed from ‘gross total
income’ the deductions specified in Section 80C to 80U . It is
relevant to point out that though Chapter ... subject of the provisions of this Chapter, the
deductions specified in Sections 80C to 80U . As mentioned
above, Sections 80C to 80U contain different subject
pointed out that
the assessee has only claimed deduction u/s 80C ... contention of the ld. AR. In the inner column,
deduction u/s 80C has been shown at Rs. 25,08,938/- and in the outer
Since
the assessee has claimed deduction u/s 80C ... house-hold
expenses, particularly, when the appellant had claimed
deductions under sections: 80C, 80D & 80G, amounting
