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    <title>Section 80E allows tax deduction for interest on education loans taken by assessee, even as co-applicant or co-borrower.</title>
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    <description>Allowance of deduction u/s 80E - So long as the loan has been taken in the name of the assessee, even if he happens to be co-applicant and co-borrower, and so long as payment of interest is made by the assessee, we don’t see any specific bar in terms of section 80E which can disallow such claim of the assessee - AT</description>
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      <title>Section 80E allows tax deduction for interest on education loans taken by assessee, even as co-applicant or co-borrower.</title>
      <link>https://www.taxtmi.com/highlights?id=37685</link>
      <description>Allowance of deduction u/s 80E - So long as the loan has been taken in the name of the assessee, even if he happens to be co-applicant and co-borrower, and so long as payment of interest is made by the assessee, we don’t see any specific bar in terms of section 80E which can disallow such claim of the assessee - AT</description>
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