Ami Ashish Shah vs Income Tax Officer on 22 March, 2021
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