filed on behalf of the handicapped children.
2
2) Section 80DD of the Income Tax Act, 1961 (hereinafter referred to as the
‘Act’) provides ... sections (1), (2) and (3)
thereof, which are as under:
"80DD. Deduction in respect of maintenance including
medical treatment of a dependant
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
under a Jeevan Aadhar policy were eligible for tax relief under Section 80DD of the Income Tax Act, 1961.
The objective of a Jeevan Aadhar ... consultation with Central Board of Direct Tax, New Delhi as per Section 80DD of the Income Tax Act, to provide benefit to the handicapped dependent
fourth respondent that the ceiling was only
Rs.75,000/- under Section 80DD of the said Act was not correct for the
particular period ... contention that enhancement
up to Rs.1,00,000 under Section 80DD of the said Act, was more for the
relevant period
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
case after 30th Dec, 1909 - which is the date specified in Section 80DD and transfers made thereafter cannot be recognised for purposes of determination
meaning of the term as defined in the Expln. to s. 80DD which is applicable to the provisions of s. 80U and also ... Government hospital within the meaning of the Expln. to s. 80DD , read with the Explanation attached to s. 80U .
14. Having prescribed the mode
received under sub-section (3) of section
80DD or sub-section (3) of section 80DDA; or
(b) any sum received under a Keyman insurance
policy
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
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
