https://www.taxtmi.com/caselaws?id=70808 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. en-us Fri, 16 Oct 1987 00:00:00 +0530 Tue, 19 Apr 2011 13:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70808 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. Case-Laws Income Tax Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70808