assuaged to a certain extent inasmuch as the Parliament has
amended Section 80DD of the Income Tax Act, 1961 (hereinafter
referred ... made.
4. For easy reference, the said provision is extracted as under:
“80DD. Deduction in respect of maintenance including medical
treatment of a dependent
before claiming deductions under sections
80C , 80CCF , 80D , 80DD and 80G to the tune ... consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune
before claiming deductions under sections
80C , 80CCF , 80D , 80DD and 80G to the tune ... consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune
before claiming deductions under sections
80C , 80CCF , 80D , 80DD and 80G to the tune ... consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune
before claiming deductions under sections
80C , 80CCF , 80D , 80DD and 80G to the tune ... consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune
before claiming deductions under sections
80C , 80CCF , 80D , 80DD and 80G to the tune ... consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune
erred in not allowing deduction of Rs. 50,000/- claimed u/s
80DD of the Act.
5. The appellant pray that the proceedings ... assessee. In addition to the above,
the assessee claimed deduction under section 80DD of Income Tax Act, 1961.
However, no documentary evidence in support
grounds
of appeal.
'1 The AO denied lawful deduction u/s 80DD even after Submission of (1)
Doctor's certificate for this handicapped ... declared of
Rs.4,64,410/-. The assessee claimed deduction under section 80DD of the Act
amounting to Rs. 1,25,000/- but could
writ petition is that
the writ petitioner was seeking deduction under Section 80DD of the
Income Tax Act 1961 for treatment of his sister ... course of hearing a dispute had
arosen whether the deduction under Section 80DD of the Income Tax
Act would
amount to the petitioner in terms of the amendment of Section 80DD of the
Income Tax Act, 1961.
5. Issue notice. Notice is accepted
