https://www.taxtmi.com/caselaws?id=59233 The Tribunal upheld the Assessing Officer's decision to disallow deductions claimed under Section 80L for minor children's income, as the income was clubbed with the parent's income under Section 64(1A). The Tribunal ruled that no separate deduction under Section 80L was permissible for such income. The revenue's appeals were allowed, reversing the CIT(A)'s order. en-us Thu, 24 Feb 2005 00:00:00 +0530 Mon, 27 Dec 2010 13:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59233 The Tribunal upheld the Assessing Officer's decision to disallow deductions claimed under Section 80L for minor children's income, as the income was clubbed with the parent's income under Section 64(1A). The Tribunal ruled that no separate deduction under Section 80L was permissible for such income. The revenue's appeals were allowed, reversing the CIT(A)'s order. Case-Laws Income Tax Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59233