In the result, the appeal is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
246/- BY THE Dy. Commissioner of Income-tax, CPC Centre, Bangalore. It is seen from the intimation that deduction of Rs.5,40,082/- claimed by the assessee has been reduced to Rs.2,51,182/-, Similarly deduction of Rs.21,75,000/-claimed under section 11(2) has also not allowed, resulting in increased total income of Rs.26,95,695/- as against