What is the leading case on Section 80E of the Income Tax Act?

IBS Software (P.) Ltd. v. UOI (158 Taxmann.com 209) is the decision most relied on for Section 80E, cited in 5 judgments.

Which cases are most cited on Section 80E?

IBS Software (P.) Ltd. v. UOI (158 Taxmann.com 209) — 5 citing judgments.

How many judgments are there on Section 80E?

BharatTax indexes 50 ITAT, High Court and Supreme Court judgments that turn on Section 80E of the Income Tax Act, 1961.

Section 80E of the Income Tax Act

Income-tax Act, 2025: s.129

Section 80E of the Income-tax Act, 1961 corresponds to section 129 (Deduction in respect of interest on loan taken for higher education) of the Income-tax Act, 2025.

Read section 129 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80E is IBS Software (P.) Ltd. v. UOI (158 Taxmann.com 209), cited in 5 of the 50 judgments on BharatTax that turn on this section.

Leading authorities on Section 80E

IBS Software (P.) Ltd. v. UOI

158 Taxmann.com 209 · 2024 · High Court

citing judgments

Judgments on Section 80E

Subba Rayudu Kalikiri, Hyderabad vs. ITO, Ward -12(6), Hyderabad

In the result, appeal ITA

ITA 1331/HYD/2026[2021-22]Status: DisposedITAT Hyderabad05 Aug 2026AY 2021-22

Bench: Shri Vijay Pal Rao

Section 143Section 143(3)Section 271ASection 69ASection 80E

Subba Rayudu Kalikiri, Hyderabad vs. ITO, Ward- 12(6), Hyderabad

In the result, appeal ITA

ITA 1279/HYD/2026[2021-22]Status: DisposedITAT Hyderabad05 Aug 2026AY 2021-22

Bench: Shri Vijay Pal Rao

Section 143Section 143(3)Section 271ASection 69ASection 80E

Konapala Vijaya Kumar, Rajam vs. The Income Tax Officer, Ward-1, Srikakulam

In the result, appeal filed by the Assessee is allowed for statistical purposes

ITA 207/VIZ/2026[2020-21]Status: DisposedITAT Visakhapatnam10 Jul 2026AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

For Appellant: AEOPV8758G

Section 250Section 80E

Guntupalli Nageswara Rao, Ibrahimpatnam vs. Income Tax Officer, Ward 1(1), Vijayawada

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

Guntupalli Nageswara Rao, Ibrahimpatnam vs. Income Tax Officer, Ward 1(1), Vijayawada

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 378/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

Gyasuddin Mohammad Ansari, Purnia vs. ITO, Ward- 3 (3), Purnea

In the result, the appeal is partly allowed

ITA 311/PAT/2025[2023-24]Status: DisposedITAT Patna29 Jan 2026AY 2023-24

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 80Section 80E

Chiguruvada Dileep Kumar, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V

Section 10Section 270ASection 270A(9)Section 80CSection 80E

Chiguruvada Dileepkumar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bengaluru

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V

Section 10Section 270ASection 270A(9)Section 80CSection 80E

Shankaraiah Telakapally, Nalgonda vs. Income Tax Officer, Ward -1, Nalgonda

In the result, the appeal of assessee is allowed for statistical purposes

ITA 655/HYD/2023[2017-18]Status: DisposedITAT Hyderabad22 Jan 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Shankaraiah Telakapalli, Vs. The Income Tax Officer, 4-10-520/Cs/1, Sainagar Ward – 1, Colony, Ward-24, Nalgonda. Nalgonda, Telangana - 508001. Pan : Alipt1315Q. (Appellant) (Respondent) Assessee By: Shri S. Phanindra, Advocate. Revenue By: Shri T. Venkanna, Sr.A.R. Date Of Hearing: 18/01/2024 Date Of Pronouncement: 22/01/2024

For Appellant: Shri S. Phanindra, AdvocateFor Respondent: Shri T. Venkanna, Sr.A.R

Section 115BSection 142(1)Section 144Section 24Section 69ASection 80CSection 80ESection 80G

Narayan Singh Nayak, Jhabua vs. The ITO 2, Ratlam

ITA 42/IND/2023[2013-14]Status: DisposedITAT Indore04 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 Shri Narayan Singh Nayak, Ito-2, बनाम/ 1, Ranu Colony, Ratlam Jhabua Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abapn9853D Assessee By Shri Santosh Deshmukh & Shri Parth Jhavar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 04.09.2023

Section 143(3)Section 144Section 147Section 263

Asit Kumar Dutta, Durgapur vs. ITO, Durgapur

In the result, the appeal of the assessee is allowed

ITA 346/KOL/2023[2016-17]Status: DisposedITAT Kolkata16 Jun 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 27Section 271(1)Section 274Section 80DSection 80E