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
have also
perused the assessment order. Section 80U(2) states "every individual
claiming a deduction under this section shall furnish a copy ... under section 139.
Rule 11A prescribes "(1) for the purposes of clause(e) of the
Explanation to sub-section (4) of section 80DD
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
