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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>Deduction eligibility under Section 80TTA limited to individuals and HUFs; partners or members cannot claim firm/AOP/BOI savings interest.</h1> Deduction under section 80TTA is confined to an Individual or Hindu Undivided Family; interest from a savings account held by or on behalf of a firm, Association of Persons, or Body of Individuals cannot be claimed by partners or members of those entities.

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