https://www.taxtmi.com/caselaws?id=242075 The ITAT dismissed all three appeals filed by the Revenue, upholding the decisions of the Ld. Commissioner of Income Tax (A) in favor of the assessee. The ITAT emphasized that there is no legal mandate for employers to obtain completion certificates before allowing deductions under sections 24(1)(vi) and 80C. Additionally, the ITAT ruled that the interest charged under section 201(1A) for disproportionate tax deduction from employee salaries was not justified, as adjustments made during the financial year were in compliance with the law. en-us Fri, 26 Apr 2013 00:00:00 +0530 Tue, 07 Jan 2014 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242075 The ITAT dismissed all three appeals filed by the Revenue, upholding the decisions of the Ld. Commissioner of Income Tax (A) in favor of the assessee. The ITAT emphasized that there is no legal mandate for employers to obtain completion certificates before allowing deductions under sections 24(1)(vi) and 80C. Additionally, the ITAT ruled that the interest charged under section 201(1A) for disproportionate tax deduction from employee salaries was not justified, as adjustments made during the financial year were in compliance with the law. Case-Laws Income Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242075