Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA
80A of the Act, figuring in Chapter VI, and has submitted that in the wake of the deduction permitted under Chapter VIA, deduction permitted under Section 80C to 80U are to be allowed from the gross total income of an assessee and that the deduction so permitted cannot exceed the gross total income of the assessee. 11. It is also