order of CIT(A) rejecting the
claim of deduction under section 80DD of the Act on account of disability of his daughter. For
this, assessee ... rejection of appellant's claim of Rs.75,000/-
under section 80DD of the I.T. Act incurred for purpose of his daughter with
following details.
1. Deduction u/s. 80DD is claimed for dependent sister without furnishing any
medical board certificate.
2. deduction
over 60 years. So the premium will qualify for deduction under Section 80DD
even if the parent is alive and over 60. Earlier, the annuity
salary income and further
disallowed deductions claimed under sections 80C , 80D , 80DD and 80CCD(1)(b) of
the Act, amounting
disallowance of HRA and LTA, disallowance of
deductions under sections 80EEA , 80D , 80DD , 80DDB and 80CCD(2) ,
and additions towards alleged investment in securities under
available under the
following circumstances-
1. Any sum received under section 80DD(3) of the Income
Tax Act. Any sum received under section 80DDA
also provides that the amounts
received under sub-section (3) of section 80DD , shall not be
exempt under this clause.'
13. The interpretation
expenses and rejecting assessee's claim of deduction u/s.80DD of
Rs.75,000/-
3 Ajit Chimanlal Shah
ITA Nos. 1329 to 1333
Presentation Of A Statement Of The Estimated Receipts And Expenditure Of The ... on 28 February
2011
7
(a) any sum received under sub-section (3) of section 80DD or
sub-section (3) of section 80DDA; or
(b) any sum received
