https://www.taxtmi.com/caselaws?id=235751 The High Court upheld the Tribunal's order, ruling in favor of the assessee and dismissing the appellant department's appeal. The court found the claim under Section 80M allowable as the assessing officer had partially allowed the claim in the order under Section 154. Emphasizing the genuineness of the claim and compliance with income limits, the court held that the restricted claim under Section 80M should be allowed as per law, without interference with the Tribunal's decision. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 28 Oct 2013 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235751 The High Court upheld the Tribunal's order, ruling in favor of the assessee and dismissing the appellant department's appeal. The court found the claim under Section 80M allowable as the assessing officer had partially allowed the claim in the order under Section 154. Emphasizing the genuineness of the claim and compliance with income limits, the court held that the restricted claim under Section 80M should be allowed as per law, without interference with the Tribunal's decision. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235751