considered as deemed assessees under Section 2(7) of the I.T.Act, 1961. He, further submit that under Section 64(1-A) while computing ... minor children having or any disability of nature satisfied under Section 80U). The word income which occur in Section 64 has the meaning attached
considered as deemed assessees under section 2(7) of the Income Tax Act, 1961. He, further submits that under section 64 (1-A) while computing ... minor children having or any disability of nature satisfied under section 80U ). The word 'income' which occur in section 64 has the meaning
Section 2(45) r/w Section 5 and Section 10(1) , agricultural income does not form part of total income and as per Section ... minor child suffering from any disability of the nature specified in Section 80U "
From the above, we find that in computing total income
counsel invited our attention to Section 80A(l) and also the provisions of Section 80-I and submitted that Section 32AB talk of the total ... petitioner/assessee referred to Section 80A and submitted that to determine the total income, deductions specified under Sections 80C to 80U have to be first
assessee. He referred to the provisions of Sub-section (7) of Section 80IA. In support of his contention, the ld. Counsel for the assessee ... provisions of this Chapter, the deductions specified in Sections 80C to 80U.
(2) The aggregate amount of the deductions under this Chapter shall
assessee, then notwithstanding anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature ... Income :
According to Section 80B(5) , "gross total income" for the purposes of Chapter VI-A ( Sections 80C to 80U ) means the total
