addition made was on account of disallowance of
deduction claimed under section 80DD of the Act.
:-2-:
4. Having given a thoughtful consideration ... ground No.2 with regard to disallowance of deduction
under section 80DD is concerned, the ld. counsel for the assessee has
submitted that the medical
Petroleum India International vs Deputy Commissioner Of Income-Tax on 25 June, 1999
Equivalent citations
said circular. The deductions that could be allowed are 80CCC, 80CCD, 80D, 80DD, 80E, 80L, 80G, 80GG and 80U. Sub para (6) of para
other than
(a) any sum received under subsection (3) of section 80DD or sub
section (3) of section 80DDA; or
(b) any sum received ... other than--
(a) any sum received under subsection (3) of section 80DD or sub
section (3) of section 80DDA; or
(b) any sum received
perspective, such a situation may arise when, for example, deduction under Section 80DD , for deduction in respect of maintenance of a dependant with disability
respect of which was claimed under section 10(13A) , 80CCA , 80CCB , 80DD , 80GC and 80RR , no such insistence is stressed in respect to a claim
case after 30th Dec, 1909 - which is the date specified in Section 80DD and transfers made thereafter cannot be recognised for purposes of determination
meaning of the term as defined in the Expln. to s. 80DD which is applicable to the provisions of s. 80U and also ... Government hospital within the meaning of the Expln. to s. 80DD , read with the Explanation attached to s. 80U .
14. Having prescribed the mode
perspective, such a situation may arise when, for example, deduction Under Section 80DD , for deduction in respect of maintenance of a dependant with disability
issued in respect to exemptions/ deductions under Sections 10(13A) , 80CCA . 80CCB, 80DD, 80GG and 80RR and that used for those in respect ... respect of which is claimed under Sections 10(13A) , 80CCA , 80CCB , 80DD , 80GG and 80RR of the Act, no such insistence was stressed
