Criteria for Deduction u/s 80(10) despite violation of certain deductions

Last updated: 01 December 2021
Quick Summary
The Karnataka High Court has clarified the criteria for allowing deductions under Section 80(10) of the Income Tax Act. The ruling indicates that even if there's a violation of certain deduction conditions, the benefit might still be granted. This judgement provides important guidance for taxpayers and tax authorities regarding the application of this specific section.

Court :
High Court Of Karnataka

Brief :
THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, ARISING OUT OF ORDER DATED 11.09.2015

Citation :
I.T.A. NO.119/2016

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Poojitha Raam Vinay
Published in Income Tax
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