https://www.taxtmi.com/caselaws?id=28084 The court ruled against the assessee regarding the deduction of expenditure on repairs, municipal tax, and ground rent, as well as the inclusion of interest income for assessment. However, the court ruled in favor of the assessee regarding the restriction on rebate for donations under Sections 85A and 88 of the Income-tax Act, 1961. The court held that the limitation in Section 88(3) does not apply to deductions allowed under Section 85A, awarding costs of Rs. 500 to the assessee. en-us Tue, 05 Apr 1983 00:00:00 +0530 Wed, 17 Feb 2010 18:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28084 The court ruled against the assessee regarding the deduction of expenditure on repairs, municipal tax, and ground rent, as well as the inclusion of interest income for assessment. However, the court ruled in favor of the assessee regarding the restriction on rebate for donations under Sections 85A and 88 of the Income-tax Act, 1961. The court held that the limitation in Section 88(3) does not apply to deductions allowed under Section 85A, awarding costs of Rs. 500 to the assessee. Case-Laws Income Tax Tue, 05 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28084