https://www.taxtmi.com/caselaws?id=65771 The Tribunal allowed the appeal, directing the ITO to recompute the total income by granting deductions claimed by the assessee under Sections 16(i) and 80L. The Tribunal held that pension falls within the definition of salary for deduction purposes under Section 16(i) and that the spouse's interest income, added under Section 64, qualifies for a separate deduction under Section 80L, emphasizing that the exemption applies to the income itself, not the individual. en-us Fri, 29 Jun 1979 00:00:00 +0530 Fri, 18 Feb 2011 16:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65771 The Tribunal allowed the appeal, directing the ITO to recompute the total income by granting deductions claimed by the assessee under Sections 16(i) and 80L. The Tribunal held that pension falls within the definition of salary for deduction purposes under Section 16(i) and that the spouse's interest income, added under Section 64, qualifies for a separate deduction under Section 80L, emphasizing that the exemption applies to the income itself, not the individual. Case-Laws Income Tax Fri, 29 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65771