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2000 (7) TMI 206 - AT - Income TaxExtract: .......tion of interest of Rs. 16,777 and the deduction under S.80CCA and under s. 80CCB as prayed for in the grounds of appeal before us. Hence, we reverse the orders of the lower authorities and direct the AO to allow the deduction of Rs. 16,777 under s. 57, Rs. 40,000 under s. 80CCA and Rs. 10,000 under s 80CCB. 5. In the result, the appeal is allowed.
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