https://www.taxtmi.com/caselaws?id=20923 In construing section 36(1)(viii) of the Income-tax Act, the expression "total income" must be read in its statutory context and, for that clause, means total income before the deduction under section 36(1)(viii) itself. The later amendment was treated as clarificatory, confirming the existing meaning rather than changing the law. On that construction, the deduction is to be computed on total income before the section 36(1)(viii) deduction and before Chapter VI-A deductions, thereby supporting the assessee's method of computation. en-us Mon, 24 Aug 1992 00:00:00 +0530 Wed, 18 Nov 2009 11:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20923 In construing section 36(1)(viii) of the Income-tax Act, the expression "total income" must be read in its statutory context and, for that clause, means total income before the deduction under section 36(1)(viii) itself. The later amendment was treated as clarificatory, confirming the existing meaning rather than changing the law. On that construction, the deduction is to be computed on total income before the section 36(1)(viii) deduction and before Chapter VI-A deductions, thereby supporting the assessee's method of computation. Case-Laws Income Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20923