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.
Unit III · Law of Taxation
Chapter VI-A deductions and total income
Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.
Statute sections
| Act / instrument | Section | Name |
|---|---|---|
| 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 |
Landmark cases
Union of India v. Azadi Bachao Andolan
(2004) 10 SCC 1 · Supreme Court of India
A taxpayer may arrange affairs to reduce tax if the arrangement is lawful and the treaty or statute so permits.