https://www.taxtmi.com/caselaws?id=467925 Section 36(1)(viia)(c) is to be computed independently of Section 36(1)(viii), because the two deductions operate on different bases: clause (viii) applies to profits derived from business, while clause (viia)(c) is computed on total income. The clauses in Section 36(1) do not make one deduction dependent on the other, and the amendment to clause (viii) altered only the computation method, not the nature of the benefit. The interpretation that clause (viia)(c) must be reduced by clause (viii) was rejected as inconsistent with legislative intent, and the deduction under clause (viia)(c) remains available without such reduction. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 08 Apr 2026 20:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467925 Section 36(1)(viia)(c) is to be computed independently of Section 36(1)(viii), because the two deductions operate on different bases: clause (viii) applies to profits derived from business, while clause (viia)(c) is computed on total income. The clauses in Section 36(1) do not make one deduction dependent on the other, and the amendment to clause (viii) altered only the computation method, not the nature of the benefit. The interpretation that clause (viia)(c) must be reduced by clause (viii) was rejected as inconsistent with legislative intent, and the deduction under clause (viia)(c) remains available without such reduction. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467925