Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Deduction u/s 80E - Availing Education abroad - AO / CIT(A) ...

Case Laws     Income Tax

September 22, 2015

Deduction u/s 80E - Availing Education abroad - AO / CIT(A) observed that same is allowably only in case of Indian Educational Institutes which are authorised in India and naturally not for Abroad or Foreign education institutes - Deduction allowed - AT

View Source

 


 

You may also like:

  1. Charitable trust provided educational grants to Indian students for pursuing higher education abroad. The issue pertained to whether such grants constituted "application...

  2. Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

  3. Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning,...

  4. Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the...

  5. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...

  6. Claim for deduction in respect of taxes paid abroad - AO directed to allow the deductions in respect of taxes paid by the assessee abroad, in respect of which no foreign...

  7. Deduction in respect of education cess - AO directed to consider the claim of assessee and allow appropriate relief in accordance with the decision above wherein it was...

  8. This circular permits Indian mutual funds to invest in overseas mutual funds/unit trusts (MF/UTs) with exposure to Indian securities, subject to certain conditions. The...

  9. Refund claim of education cess and S&H education – exempted goods - refund claim of education cess and S&H education was not entertainable - AT

  10. TDS liability on education cess and higher education cess - assessee’s claim of deduction on account of education cess (EC) & secondary and higher education cess (SHEC)...

  11. The High Court upheld the Tribunal's decision regarding the allowability of expenses incurred for garnering FCNR deposits to be maintained at the assessee bank's Indian...

  12. Addition u/s 68 - Unexplained source of the bank deposits - it was incumbent upon the assessee to cogently rebut that assessee has not received any sums abroad for...

  13. The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

  14. Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

  15. Allowance of deduction u/s 80E - So long as the loan has been taken in the name of the assessee, even if he happens to be co-applicant and co-borrower, and so long as...

 

Quick Updates:Latest Updates