https://www.taxtmi.com/caselaws?id=64543 The Tribunal ruled in favor of the department, holding that no separate deduction under section 80-I could be granted for each minor child's income as the income had been clubbed under section 64(1A) of the Income-tax Act. The Tribunal emphasized the legislative intent behind the provisions and concluded that only one deduction could be allowed, affirming the Assessing Officer's decision and overturning the CIT(Appeals) order. en-us Wed, 20 Jun 2001 00:00:00 +0530 Tue, 08 Feb 2011 15:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64543 The Tribunal ruled in favor of the department, holding that no separate deduction under section 80-I could be granted for each minor child's income as the income had been clubbed under section 64(1A) of the Income-tax Act. The Tribunal emphasized the legislative intent behind the provisions and concluded that only one deduction could be allowed, affirming the Assessing Officer's decision and overturning the CIT(Appeals) order. Case-Laws Income Tax Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64543