https://www.taxtmi.com/caselaws?id=57420 The Appellate Tribunal held that the wife is not entitled to the deduction under section 80C for the life insurance premium paid by the husband unless she pays it herself. The Tribunal emphasized that deductions related to earning income under section 64 are specific and not applicable to total income. It concluded that relief under section 80C is only available to the person who paid the premium, dismissing the appeal. en-us Thu, 09 May 1985 00:00:00 +0530 Fri, 10 Dec 2010 11:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57420 The Appellate Tribunal held that the wife is not entitled to the deduction under section 80C for the life insurance premium paid by the husband unless she pays it herself. The Tribunal emphasized that deductions related to earning income under section 64 are specific and not applicable to total income. It concluded that relief under section 80C is only available to the person who paid the premium, dismissing the appeal. Case-Laws Income Tax Thu, 09 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57420