In the result, all questions are answered against the

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

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 brought to our notice the distinction of gross total income in terms of Section 80B(5) of the Act, indicating that it is nothing