have considered the rival submissions carefully. Sub-section
(10D) of section 10 of the I.T.Act exempts any sum received under a
life insurance ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-
section (3) of section 80DDA
have considered the rival submissions carefully. Sub-section
(10D) of section 10 of the I.T.Act exempts any sum received under a
life insurance ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-
section (3) of section 80DDA
have considered the rival submissions carefully. Sub-section
(10D) of section 10 of the I.T.Act exempts any sum received under a
life insurance ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-
section (3) of section 80DDA
such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-section
(3) of section 80DDA ... provision also provides that the amounts received under sub-
section (3) of section 80DD , shall not be exempt under this clause.'
5.2. The interpretation
amendments have been made in
section 88 and clause (10D) of section 10 . The existing clause
(10D) of section 10 has been substituted ... provision also provides that the amounts received under
sub¬section (3) of section 80DD, shall not be exempt under this
clause
gather all documentary evidences from respective sources , regarding her claim u/s
80C, 80D, 80DD,80DDB, 80E of the Act 61, and the evidence ... hearing on the appellant is not as per
procedure laid down u/s 282 of the Act 61, as categorically laid down
