That looks like someone didn't know what they were doing, and just guessed - throwing conditions together at random and not thinking about what they were doing.
Which is a very bad idea.
I'm not going to pick my way through that trying to work out what is what and where, but when you see things like this:
AND ('ALL'='ALL' OR ...
Or this:
AND ('' ='' OR ...
Or this:
AND (null is null OR ...
Or this:
AND ( NULL IS NULL OR ...
Or this:
OR SpecialDeduction.FromDate BETWEEN NULL AND NULL ...
Or this:
oR SpecialDeduction.ToDate BETWEEN NULL AND NULL) ...
Or this:
and (4 =0 ...
And that last one ... definitely isn't going to do anything useful...
Stop and think about what you are trying to do, then work out what your selection criteria should be before you go anywhere near a keyboard - because whatever it is you are trying to do (and we have no idea of what that is, or what your data looks like) I'm pretty sure that isn't going to be even close!