year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
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..."
12.4 The appellant
assessee. In addition to the above,
the assessee claimed deduction under section 80DD of Income Tax Act, 1961.
However, no documentary evidence in support ... deduction of
Rs.50,000/- claimed by the assessee under section 80DD of the Income Tax
Act, 1961.
4. Aggrieved from the order
aspects and to
provide suitable provision by making necessary amendments in Section 80DD of the
Act. In fact, the Chief Commissioner for Persons with Disabilities ... these cases by amending the terms of policy as amendment in
Section 80DD would be required for those cases in which parent/ guardian have
declared of
Rs.4,64,410/-. The assessee claimed deduction under section 80DD of the Act
amounting to Rs. 1,25,000/- but could ... assessment was completed under section 143 (3) read with section 147 and
penalty proceedings were initiated under section 271(1) © of the Income
addition made was on account of disallowance of
deduction claimed under section 80DD of the Act.
:-2-:
4. Having given a thoughtful consideration ... under section 24(1) of the Act.
6. So far as ground No.2 with regard to disallowance of deduction
under section 80DD is concerned
