https://www.taxtmi.com/caselaws?id=264279 The Tribunal allowed the appeal, granting the deduction under section 80E of the Income Tax Act for higher education pursued abroad. The Tribunal emphasized that the Act does not limit higher education to be pursued only in India, and since the son was studying in the USA after completing secondary education, the deduction was permitted. The decision underscores the necessity of meeting statutory requirements for deductions and providing adequate evidence to substantiate claims under the Income Tax Act. en-us Fri, 15 May 2015 00:00:00 +0530 Mon, 09 Nov 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264279 The Tribunal allowed the appeal, granting the deduction under section 80E of the Income Tax Act for higher education pursued abroad. The Tribunal emphasized that the Act does not limit higher education to be pursued only in India, and since the son was studying in the USA after completing secondary education, the deduction was permitted. The decision underscores the necessity of meeting statutory requirements for deductions and providing adequate evidence to substantiate claims under the Income Tax Act. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264279