https://www.taxtmi.com/caselaws?id=69822 The Tribunal held that deductions should be allowed separately for income from different employments under the head 'Salaries.' The Tribunal rejected the Income Tax Officer's contention that only one consolidated deduction is admissible, emphasizing that each item enumerated in Section 17(1) represents salary. Drawing an analogy to computing income under the head 'profits and gains of the business,' the Tribunal upheld the Commissioner's order, affirming the separate computation of income for different employments. The Tribunal dismissed the department's appeal and affirmed the decision to allow deductions separately for income from different employments under the head 'Salaries.' en-us Thu, 23 Jul 1981 00:00:00 +0530 Tue, 12 Apr 2011 12:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69822 The Tribunal held that deductions should be allowed separately for income from different employments under the head 'Salaries.' The Tribunal rejected the Income Tax Officer's contention that only one consolidated deduction is admissible, emphasizing that each item enumerated in Section 17(1) represents salary. Drawing an analogy to computing income under the head 'profits and gains of the business,' the Tribunal upheld the Commissioner's order, affirming the separate computation of income for different employments. The Tribunal dismissed the department's appeal and affirmed the decision to allow deductions separately for income from different employments under the head 'Salaries.' Case-Laws Income Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69822