10-mark question · Part C · Law of Taxation

The assessee is a salaried person. He has paid tuition fees for the post-graduation of his wife. The assessee claimed rebate on tuition fee under section 80C under Chapter VIA. The ITO rejected his claim and levied tax. Whether the order of the ITO is correct or not?

Appeared in

• Law of Taxation · July/August 2012 Mapped paper Download

Mapped topics

• Previous year, assessment year and the charging section — Unit I
• Chapter VI-A deductions and total income — Unit III

Mapped case laws