variation in respect of claim of loss,
deduction u/s 80D and 80DD.
The said order has been challenged by the assessee before
variation in respect of claim of loss,
deduction u/s 80D and 80DD.
The said order has been challenged by the assessee before
also provides that the amounts received under
sub¬section (3) of section 80DD, shall not be exempt under this
clause".
6. The CPC Bangalore
disallowance of
Rs.75,000 claimed by the appellant under section 80DD of the Act, merely
because certificate was not enclosed
other than;
a) any sum received under sub sec. (3) of sec. 80DD or sub sec.(3) of
sec. 80DDA; or
(b) any sum received
whereas the
2
Assessing Officer allowed deduction u/s. 80DD to the extent of Rs.12,000/- only
whereas for senior citizen the deduction
documentary evidences from respective sources , regarding her claim u/s
80C, 80D, 80DD,80DDB, 80E of the Act 61, and the evidence in relation
held that since policy has been issued in compliance of Section 80DD of Income Tax Act, 1961 which was a fiscal statute, therefore, its vires
Harish Kumar Bansal, Meerut vs Assessee on 21 August, 2015
IN THE INCOME TAX APPELLATE
assessee had claimed deductions U/s.80C, 80CCD(1B),
80CCD(2), 80D, 80DD, 80E, 80EEA, 80GG, 80GGC, while filing
the revised return of income