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
Presentation Of The Budget (General) For The Year 2004-2005. on 8 July, 2004
11.02
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
hereafter,
18. Section 80A in Sub-section (1) allows deductions specified in Sections 80C to 80U from the gross total income in accordance with ... supposed to answer.
21. Section 80AB provides for calculation of the amount admissible for deduction under Sections 80C to 80U of Chapter VI-A. This
when section 80HHC was differently worded.
10. In order to answer the question referred to this court, following sections are relevant :
"1. Section ... provisions of this Chapter, the deductions specified in sections 80C to 80U ,
2. Section 80A(2) The aggregate amount of the deductions under this Chapter
when Section 80HHC was differently worded.
10. In order to answer the question referred to this Court, following sections are relevant:
"1. Section ... provisions of this Chapter, the deductions specified in Sections 80C to 80U .
2. Section 80A(2) --The aggregate amount of the deductions under this Chapter
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
year.
Sections 29 provides that income referred to above shall be computed in accordance with provisions contained in Sections 30 to 43A .
Sections ... deduction under Chapter VI-A (deduction specified under Sections 80C to 80U ).
It is most humbly submitted that the concept 'profits and gains
Section 80J was concerned. This clearly contra-indicates that Sub-section (9) of Section 80HH by itself meant that deduction allowed under Section 80HH ... granting the benefit of Section 80J and, for that matter, of Section 80I . It was provided in Section 80J itself by later amendment while
