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taxable in the hands of the appellant and the provisions of Section 80CCC(2) of the Act were not at all attracted in such fact ... grounds on merits regarding the twin disallowance(s) herein i.e., sec.80CCC(2) and 80C of the Act, involving varying sums, respectively. His first

eligible for deduction u/s.80C , 80CCC and 80CCD(1) . However, as per Section 80C , the amount needs to be restricted to only

eligible for deduction u/s.80C , 80CCC and 80CCD(1) . However, as per Section 80C , the amount needs to be restricted to only