https://www.taxtmi.com/caselaws?id=15381 The court ruled that deductions under section 80C can only be claimed if the payment originates from income chargeable to tax. Since the contribution in this case did not meet that criterion, the court sided with the Revenue and denied the deduction claimed by the assessee for the sum deposited in a public provident fund. The court emphasized the requirement that deductions can only be granted if the payment is made out of the income chargeable to tax, in line with previous case law. The decision was in favor of the Revenue, answering the referred question in the negative. en-us Thu, 28 Oct 1999 00:00:00 +0530 Thu, 06 Aug 2009 11:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15381 The court ruled that deductions under section 80C can only be claimed if the payment originates from income chargeable to tax. Since the contribution in this case did not meet that criterion, the court sided with the Revenue and denied the deduction claimed by the assessee for the sum deposited in a public provident fund. The court emphasized the requirement that deductions can only be granted if the payment is made out of the income chargeable to tax, in line with previous case law. The decision was in favor of the Revenue, answering the referred question in the negative. Case-Laws Income Tax Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15381