perspective, such a situation may arise when, for example, deduction under Section 80DD , for deduction in respect of maintenance of a dependant with disability ... Income-tax Act is perhaps the entitlement for deduction under Section 80R which is available only to an Indian citizen. Since one of the necessary
perspective, such a situation may arise when, for example, deduction Under Section 80DD , for deduction in respect of maintenance of a dependant with disability ... provisions of the IT Act is perhaps the entitlement for deduction Under Section 80R which is available only to an Indian citizen. Since
Banque National De Paris, Mumbai vs Assessee on 5 December, 2012
ITA Nos.8693 of
registered under the provisions section 2 of Insurance Act, 1938. He has referred the
definition of Insurer as given in section 2 (28BB) and submitted ... such policy, other than;
a) any sum received under sub sec. (3) of sec. 80DD or sub sec.(3) of
sec. 80DDA
sections 143(2)
and 142(1) calling upon the assessee to furnish details and documentary
evidences in support of the exemptions claimed under sections ... under section 143(3) making various disallowances and
additions including disallowance of HRA and LTA, disallowance of
deductions under sections 80EEA , 80D , 80DD , 80DDB
Delhi
[for brevity the "Ld. CIT(A)"], order passed under section 250 of the Income Tax
Act 1961 (for brevity ... relation to salary income and further
disallowed deductions claimed under sections 80C , 80D , 80DD and 80CCD(1)(b) of
the Act, amounting
Petroleum India International vs Deputy Commissioner Of Income-Tax on 25 June, 1999
Equivalent citations
arisen from the order passed by the Assessing Officer, Mumbai, dated
28.03.2013 u/s 143(3) r.w.s. 153 A of the Income ... dispute revolves around the scope and ambit of an
assessment envisaged u/s 153A of the Act. In this context, the precise point
involved arises
