erred in not
allowing the deduction under section 80C and exemption section 10 claimed by the
appellant during the appellate proceedings. Such claim be allowed ... that the Ld. CIT has erred in
disallowing the deduction under section 80C and exemption under section 10 by stating
that the return
1830/Hyd./2025
D. Disallowance of Deduction u/s 80C - Rs.35,000
The learned CIT(A) erred in confirming disallowance ... claimed u/s 80C without appreciating that the
payments towards tuition fees were duly made and eligible
under section 80C(2)(xvii).
The authorities below
uncalled for because in support of
the claim of deduction u/s.80C of the Act assessee has filed
the copies of LIC premium receipts ... other documents to
prove the correctness of claim made u/s.80C of the Act.
3. So far as issue of unexplained expenditure is concerned
bank interest and dividend. He
has also claimed deductions u/s. 80C, 80D and 80TTA of the Act.
The Ld. CIT(A) referred ... chapter VI part C and the deduction claimed by the
Assessee under 80C and 80D are not with respect to that. Thus, he
submits that
that the Assessing
Officer erred in disallowing the deduction claimed u/s 80C of the
IT Act for Rs.30,000/- without understanding the facts ... Ground no.5 is regarding disallowance of
deduction claimed u/ sec.80C of the Act.
14. The assessee claimed deduction
making addition of Rs. 1,00,000/- u/s 80C of the Act.
ITA No. 2192/Ahd/2025
Munir Usmanbhai Ghanchi Vs. ITO
Asst.Year ... account of capital, (iii) disallowance u/s 80C of the Act and (iv)
addition of Rs. 20,91,261/- as undisclosed business receipts.
4. Aggrieved
housing loan interest of ₹1,50,000/- and deduction
under Section 80C for housing loan repayment of ₹71,398/-, without
appreciating that the Appellant ... husband,
Niranjan Mehta. The assessee claimed deduction under section 24 &
80C . The assessee claimed deduction of interest of Rs. 1,50,000/- on
housing
enabling him to get a 30% Income Tax Rebate u/s- 80c of the
Income Tax Act , as per rules, on the premium ... complainant would have availed the 30%
Income Tax Rebate u/s 80c of the Income Tax Act, on the
investment
deduction claimed under Section 80GGC (donation to
Rashtriya Samajwadi Party) and Section 80C of the Income-tax Act, 1961.
ITA No. 2025/Ahd/2025
Asst ... constituted an accommodation entry. The
Assessing Officer also disallowed deduction under section 80C amounting
to Rs. 2,219/-.
4. Aggrieved by the order
addition of Rs. 1,50,000/- being disallowance of
claim u/s 80C of the act."
3. The brief facts of the case ... time
deposits or to substantiate the claim of deduction under section 80C of the
Act. The Assessing Officer, therefore, proceeded to complete the assessment
