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
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
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
Banque National De Paris, Mumbai vs Assessee on 5 December, 2012
ITA Nos.8693 of
disallowance of
Rs.75,000 claimed by the appellant under section 80DD of the Act, merely
because certificate was not enclosed ... confirming the disallowance of Rs.25,000 being
the deduction claimed under section 80GG of the Act, since there was no
certificate.
7. The order
