https://www.taxtmi.com/caselaws?id=289384 Earned income relief under Section 15-A was construed to apply to the earned income included in total income, not merely to the reduced net figure after setting off losses under other heads. The court rejected the Department's narrower reading as artificial and inequitable, and applied the principle that an ambiguous taxing provision must be construed strictly in favour of the taxpayer. Relief was therefore available on the professional receipts brought into the computation, subject to the statutory ceiling, rather than only on the lower net income figure. 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 Earned income relief under Section 15-A was construed to apply to the earned income included in total income, not merely to the reduced net figure after setting off losses under other heads. The court rejected the Department's narrower reading as artificial and inequitable, and applied the principle that an ambiguous taxing provision must be construed strictly in favour of the taxpayer. Relief was therefore available on the professional receipts brought into the computation, subject to the statutory ceiling, rather than only on the lower net income figure. Case-Laws Income Tax Tue, 02 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289384