fourth respondent that the ceiling was only
Rs.75,000/- under Section 80DD of the said Act was not correct for the
particular period ... contention that enhancement
up to Rs.1,00,000 under Section 80DD of the said Act, was more for the
relevant period
judgment was undone
by the Parliament by the aforesaid Explanation 1 to Section 10(10D)
of the Act and therefore, the said decision cannot enure ... Asst. CIT]
13 / 25
(a) any sum received under sub-section (3) of section
80DD or sub-section (3) of section 80DDA
writ petition is that
the writ petitioner was seeking deduction under Section 80DD of the
Income Tax Act 1961 for treatment of his sister ... course of hearing a dispute had
arosen whether the deduction under Section 80DD of the Income Tax
Act would
