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
other than-
(a) any sum received under sub-section (3) of section 80DD or sub-section (3) of
section 80DDA or
(b) any sum received ... also provides that the amounts received under sub-section (3) of section
80DD , shall not be exempt under this clause..."
12.4 The appellant himself
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
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