https://www.taxtmi.com/caselaws?id=69561 The Tribunal allowed the appeal of the individual, a former Chief Justice of the Madras High Court, granting a deduction of Rs. 60,000 under section 80C for the assessment year 1988-89. The Tribunal held that the assessee, a recognized author, was entitled to the higher ceiling limit of Rs. 60,000 under section 80C(4)(i) irrespective of the income derived from the profession, emphasizing the legislative intent to remove income considerations for determining the deduction ceiling. en-us Fri, 06 Dec 1991 00:00:00 +0530 Thu, 07 Apr 2011 16:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69561 The Tribunal allowed the appeal of the individual, a former Chief Justice of the Madras High Court, granting a deduction of Rs. 60,000 under section 80C for the assessment year 1988-89. The Tribunal held that the assessee, a recognized author, was entitled to the higher ceiling limit of Rs. 60,000 under section 80C(4)(i) irrespective of the income derived from the profession, emphasizing the legislative intent to remove income considerations for determining the deduction ceiling. Case-Laws Income Tax Fri, 06 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69561