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
salary income of
Rs.5,97,679 and deduction claimed u/s.80DD of Rs. 89,450/-.
Explanation with regard to Salary Incomers ... income
earned from salary.
Explanation with regard to Deduction u/s.80DD Rs.89,450/-:
> While filing the revised return, the assessee wrongly claimed
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
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
aspects and to
provide suitable provision by making necessary amendments in Section 80DD of the
Act. In fact, the Chief Commissioner for Persons with Disabilities ... these cases by amending the terms of policy as amendment in
Section 80DD would be required for those cases in which parent/ guardian have
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
