Rameshbhai C.Prajapati, Baroda vs Department Of Income Tax on 25 July, 2012
Total Income" as defined u/s 2(45) of
the Act provisions of section 40 (a) (ia) of the Act has to be
given ... Gross Total income" is worked out.
Thereafter, deduction u/s 80C to 80U of the Act is worked out
which includes section