Omission of section 80GGA withdraws the specified tax deduction under the Income-tax Act following the 1989 amendment. Omission of section 80GGA removes the statutory provision that provided a specified deduction under the Income-tax Act; the Direct Tax Laws (Amendment) Act, 1989 effected this change by omitting section 80GGA and thereby withdrawing the tax relief formerly available under that provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Omission of section 80GGA withdraws the specified tax deduction under the Income-tax Act following the 1989 amendment.
Omission of section 80GGA removes the statutory provision that provided a specified deduction under the Income-tax Act; the Direct Tax Laws (Amendment) Act, 1989 effected this change by omitting section 80GGA and thereby withdrawing the tax relief formerly available under that provision.
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