Landmark case · Law of Taxation · Semester 6
CIT v. G.K. Devarajulu
deductions line · Supreme Court of India
Deductions are available only if the statutory conditions for the previous year are strictly satisfied.
From topic
Chapter VI-A deductions and total income — Unit III, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 80C — Deduction for specified investments and payments
- Income-tax Act, 1961, 80D — Deduction for health insurance
- Income-tax Act, 1961, 80G — Donations to certain funds and charities
- Income-tax Act, 1961, 80TTA — Deduction of interest on savings deposits