https://www.taxtmi.com/caselaws?id=20785 The deduction under section 36(1)(viii) was held to be computed on total income before allowing that very deduction, not on the reduced income after the deduction. The interpretation was based on the statutory scheme, the definition of total income, and a consistent line of High Court authority that treated the 1985 amendment as a legislative recognition of the existing position rather than a change in law. The contrary view was rejected as inconsistent with the provision's context and structure, and the issue was answered in favour of the assessee. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 17 Nov 2009 11:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20785 The deduction under section 36(1)(viii) was held to be computed on total income before allowing that very deduction, not on the reduced income after the deduction. The interpretation was based on the statutory scheme, the definition of total income, and a consistent line of High Court authority that treated the 1985 amendment as a legislative recognition of the existing position rather than a change in law. The contrary view was rejected as inconsistent with the provision's context and structure, and the issue was answered in favour of the assessee. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20785