name
of assessee and later it was assigned to the assessee. Section 10(10D) of the Act
reads as under:
(10D) any sum received under ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-section (3)
of section 80DDA
contains-
a. Section 80C Rs. 1,50,000/-
b. Section 80D (Mediclaim) Rs. 75,000/-
c. Section 80DD Rs. 1,05,000/-
d. Section 80DDB ... Assessing Officer has disallowed deduction u/s 80GGC and also
deductions u/s 80D, 80DD. 80DDB and 10(5) are disallowed.
4. Being aggrieved
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
