K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX
ITA/53/2018HC Kerala11 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
disallowed as discussed above
Rs. 1,50,000/-
Rs.2,47,043/-
Gross Total Income
Rs.3,18,445/-
Less: Deduction u/s 80L
Rs. 12,000/-
Total Income
Rs.3,06,445/-
Rounded off u/s 288A
Rs.3,06,450/-
2.3 Thus, by the assessment order dated 30.12.2011, the
actual income of the assessee was rounded up to Rs.3,06,450/-
. For the other
