https://www.taxtmi.com/caselaws?id=289384 Section 15-A relief is to be computed with reference to the earned income as earned rather than pro rating it to a smaller net total income; the Finance Act cap limits the one fifth calculation to that portion of earned income included in total income, and the phrase "if any" and the statutory scheme support allowing the exemption on the actual earned income where total income is reduced by losses or non resident sourcing. Ambiguities are resolved in favour of the assessee, so relief is allowed on the full earned income subject to the statutory maximum. en-us Tue, 02 Dec 1958 00:00:00 +0530 Tue, 28 Jul 2020 12:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289384 Section 15-A relief is to be computed with reference to the earned income as earned rather than pro rating it to a smaller net total income; the Finance Act cap limits the one fifth calculation to that portion of earned income included in total income, and the phrase "if any" and the statutory scheme support allowing the exemption on the actual earned income where total income is reduced by losses or non resident sourcing. Ambiguities are resolved in favour of the assessee, so relief is allowed on the full earned income subject to the statutory maximum. Case-Laws Income Tax Tue, 02 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289384