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<h1>High Court Allows Deduction for Investments from Income under Section 80C(2)(d)</h1> The High Court held that investments from income of the year attract deduction under section 80C(2)(d). The Court declined to call for a statement of the ... Special Deduction The Revenue filed an application under section 256(2) of the Income-tax Act, 1961 as the assessee, a Project Engineer, claimed deduction for National Savings Certificates. The Tribunal allowed the deduction for certificates purchased from the assessee's funds but not from gifts to his children. The High Court held that investments from income of the year attract deduction under section 80C(2)(d). The Court declined to call for a statement of the case, stating that the negligible amount involved did not warrant further enquiry. Application rejected.
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