https://www.taxtmi.com/caselaws?id=15699 The High Court ruled in favor of the Hindu undivided family (HUF) in a tax assessment case, allowing the deduction under section 16(i) of the Income-tax Act for salary income. The court emphasized that once income is assessed under a specific head, deductions under section 16 must be permitted, rejecting the Revenue's attempt to broaden the issue. However, the court sided with the Revenue on the correct computation of deductions for repairs under section 24, stating that deductions for house property income must be made after determining the annual value under section 23. en-us Tue, 07 Dec 1999 00:00:00 +0530 Thu, 27 Aug 2009 11:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15699 The High Court ruled in favor of the Hindu undivided family (HUF) in a tax assessment case, allowing the deduction under section 16(i) of the Income-tax Act for salary income. The court emphasized that once income is assessed under a specific head, deductions under section 16 must be permitted, rejecting the Revenue's attempt to broaden the issue. However, the court sided with the Revenue on the correct computation of deductions for repairs under section 24, stating that deductions for house property income must be made after determining the annual value under section 23. Case-Laws Income Tax Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15699