https://www.taxtmi.com/caselaws?id=243377 The court ruled in favor of the petitioner, a drawing and disbursing Officer of the Life Insurance Corporation of India, in a case concerning tax deductions at the source. It was held that the petitioner acted in accordance with the law by allowing deductions under Section 80GGA based on certificates issued by the prescribed authority. The court emphasized that the assessing officer's role was in final assessment, not in estimating income for tax deduction purposes. The judgment quashed the impugned orders and relieved the petitioner of any further liability for tax deductions at source. en-us Tue, 17 Dec 2013 00:00:00 +0530 Fri, 31 Jan 2014 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243377 The court ruled in favor of the petitioner, a drawing and disbursing Officer of the Life Insurance Corporation of India, in a case concerning tax deductions at the source. It was held that the petitioner acted in accordance with the law by allowing deductions under Section 80GGA based on certificates issued by the prescribed authority. The court emphasized that the assessing officer's role was in final assessment, not in estimating income for tax deduction purposes. The judgment quashed the impugned orders and relieved the petitioner of any further liability for tax deductions at source. Case-Laws Income Tax Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243377