https://www.taxtmi.com/caselaws?id=62533 The judgment addressed issues related to the grant of relief under section 80C for Life Insurance Premium and National Savings Certificates. It examined whether relief under section 80C is permissible when payments are made through unrepaid loans, the source of funds for investments, and the interpretation of section 80C(2) regarding investments from taxable income. The decision emphasized the significance of the source of funds and loan repayment in determining eligibility for deductions under section 80C. en-us Thu, 25 Oct 1990 00:00:00 +0530 Thu, 20 Jan 2011 12:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62533 The judgment addressed issues related to the grant of relief under section 80C for Life Insurance Premium and National Savings Certificates. It examined whether relief under section 80C is permissible when payments are made through unrepaid loans, the source of funds for investments, and the interpretation of section 80C(2) regarding investments from taxable income. The decision emphasized the significance of the source of funds and loan repayment in determining eligibility for deductions under section 80C. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62533