Section 80G deduction computation requires exclusion of gross amounts eligible under other Chapter VI-A provisions, not net deduction only.

For computing the deduction under section 80G, the expression "any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter" was read as referring to the gross amount eligible under the other provision, not merely the net deduction actually allowable after section 80M. Reading section 80G(4) with the definition of "gross total income" in section 80B(5), the exclusion was applied to the amount itself, because the words "in respect of which" qualify the amount and not the reduced deduction. On that basis, the deduction limit under section 80G had to be computed on the gross amount, and the assessee was not entitled to the larger deduction claimed.

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Issues: Whether, for computing the deduction under section 80G, the expression "any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter" refers to the gross amount on which deduction is admissible or only to the net amount of deduction after taking section 80M into account.

Analysis: The expression "any amount" in section 80G was read as referring to the gross or aggregate amount and not to the quantum of deduction actually allowable under another provision. Reading section 80G(4) with the definition of "gross total income" in section 80B(5), the computation was held to require exclusion of the amount in respect of which deduction is permissible under another provision of Chapter VI-A, without reducing that exclusion to the net deduction under section 80M. The phrase "in respect of which" was treated as qualifying the amount itself, and the limit under section 80G was therefore to be applied on the gross amount.

Conclusion: The assessee was not entitled to a larger deduction under section 80G on the basis urged, and the recomputation made by the first appellate authority was upheld.

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