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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court allows deduction of 4/5ths of debt against taxable value of house property</h1> The High Court of Allahabad ruled in favor of the assessee, allowing a deduction of 4/5ths of a debt of Rs. 62,500 against the taxable value of a house ... Deduction, House Property, Wealth Tax The High Court of Allahabad ruled in favor of the assessee regarding the deduction of a debt related to taxable wealth under the Wealth-tax Act, 1957. The Tribunal allowed deduction of 4/5ths of the debt of Rs. 62,500 against the taxable value of the house property, in accordance with the provisions of the Act. The judgment was delivered by Judges B. P. JEEVAN REDDY and R. A. SHARMA. (1990 (7) TMI 61 - ALLAHABAD High Court)

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