https://www.taxtmi.com/caselaws?id=21443 Deduction under section 36(1)(viii) was to be computed on total income before any Chapter VI-A deductions, because the statutory language then in force used that pre-deduction base and the later Finance Act, 1985 amendment confirmed that the deduction itself was not to be reduced from the figure. On that interpretation, reading the provision otherwise would make the amendment redundant and conflict with the scheme of total income computation. The Tribunal was therefore right in holding the Commissioner's revision under section 263 unsustainable, and the assessee's computation method was upheld. en-us Fri, 21 Feb 1992 00:00:00 +0530 Tue, 24 Nov 2009 13:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21443 Deduction under section 36(1)(viii) was to be computed on total income before any Chapter VI-A deductions, because the statutory language then in force used that pre-deduction base and the later Finance Act, 1985 amendment confirmed that the deduction itself was not to be reduced from the figure. On that interpretation, reading the provision otherwise would make the amendment redundant and conflict with the scheme of total income computation. The Tribunal was therefore right in holding the Commissioner's revision under section 263 unsustainable, and the assessee's computation method was upheld. Case-Laws Income Tax Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21443