https://www.taxtmi.com/caselaws?id=28210 The court affirmed that the assessee is entitled to claim a deduction under section 80C for the premiums paid by the wife from her income included in the assessee's total income. The court held that the wife's income should be treated as the assessee's income for the purpose of section 80C, aligning with the legislative intent to incentivize savings. The Revenue's argument was rejected, and the court directed the Revenue to pay the assessee's costs, favoring the assessee in the case outcome. en-us Wed, 06 Apr 1983 00:00:00 +0530 Fri, 19 Feb 2010 16:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28210 The court affirmed that the assessee is entitled to claim a deduction under section 80C for the premiums paid by the wife from her income included in the assessee's total income. The court held that the wife's income should be treated as the assessee's income for the purpose of section 80C, aligning with the legislative intent to incentivize savings. The Revenue's argument was rejected, and the court directed the Revenue to pay the assessee's costs, favoring the assessee in the case outcome. Case-Laws Income Tax Wed, 06 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28210