subject to the conditions
which are specified in sub-section (2) of Section 80DD . We are
concerned with the condition mentioned in clause ... sections, namely, 80DD and
80DDA. Thus, both erstwhile Section 80DDA and present Section 80DD
provide that the annuity or lump sum amount for the benefit
assuaged to a certain extent inasmuch as the Parliament has
amended Section 80DD of the Income Tax Act, 1961 (hereinafter
referred ... discontinued;”;
(II) after sub-section (3), the following sub-section shall
be inserted, namely:–
“(3A) The provisions of sub-section (3) shall not
apply
under a Jeevan Aadhar policy were eligible for tax relief under Section 80DD of the Income Tax Act, 1961.
The objective of a Jeevan Aadhar ... consultation with Central Board of Direct Tax, New Delhi as per Section 80DD of the Income Tax Act, to provide benefit to the handicapped dependent
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
such policy, other than
(a) any sum received under subsection (3) of section 80DD or sub
section (3) of section 80DDA ... such policy, other than--
(a) any sum received under subsection (3) of section 80DD or sub
section (3) of section 80DDA
property sought to he sold, as has been made clear in Section 53 of the Transfer of Property Act. The petitioner Gopalsingh was not-authorised ... case after 30th Dec, 1909 - which is the date specified in Section 80DD and transfers made thereafter cannot be recognised for purposes of determination
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
HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA)
This
appeal under Section 260A of the Income Tax Act is at the instance of
the Revenue ... such policy, other than -
(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
amount to the petitioner in terms of the amendment of Section 80DD of the
Income Tax Act, 1961.
5. Issue notice. Notice is accepted
