https://www.taxtmi.com/caselaws?id=23447 Section 36(1)(viii) was interpreted to require deduction at ten per cent of the total income before allowing that deduction. The court rejected the view that the deduction should be computed after reducing total income by the amount deductible under the same provision, noting that the contrary approach would change the quantum materially. Relying on earlier High Court reasoning, the court treated the issue as recurring and important, and certified the question as a substantial question of law fit for appeal to the Supreme Court. The interpretation was answered in favour of the assessee and against the Revenue. en-us Wed, 24 Jan 1990 00:00:00 +0530 Sat, 19 Dec 2009 13:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23447 Section 36(1)(viii) was interpreted to require deduction at ten per cent of the total income before allowing that deduction. The court rejected the view that the deduction should be computed after reducing total income by the amount deductible under the same provision, noting that the contrary approach would change the quantum materially. Relying on earlier High Court reasoning, the court treated the issue as recurring and important, and certified the question as a substantial question of law fit for appeal to the Supreme Court. The interpretation was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Wed, 24 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23447