https://www.taxtmi.com/caselaws?id=71399 The Tribunal determined that the assessees should be classified as 'individuals' and are entitled to the deduction claimed under section 80L of the Income-tax Act, 1961. The Tribunal rejected the department's argument to assess the income under section 164A or section 164(1), emphasizing that income must be computed as part of the total income before tax can be levied. As a result, the appeals were allowed in favor of the assessees. en-us Fri, 30 Dec 1983 00:00:00 +0530 Sat, 23 Apr 2011 11:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71399 The Tribunal determined that the assessees should be classified as 'individuals' and are entitled to the deduction claimed under section 80L of the Income-tax Act, 1961. The Tribunal rejected the department's argument to assess the income under section 164A or section 164(1), emphasizing that income must be computed as part of the total income before tax can be levied. As a result, the appeals were allowed in favor of the assessees. Case-Laws Income Tax Fri, 30 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71399