Deduction U/s 80 E

Ya Why Not????????????

He can take the benefir U/s 80E for interest and not for repayment of Principal.
 

But My friend IT Deptt. has used the Legal Guardian in sec. 80E. Shall he deemed as Legal guardian or not. please explain me with some provision.

[(e)  “relative”, in relation to an individual, means the spouse and children of that individual or the student for whom the individual is the legal guardian.]

ya it falls in definition of legal guardian.... and for small amount IT dont bother... take deduction..