https://www.taxtmi.com/caselaws?id=56316 For clubbing of a spouse's remuneration under section 64(1)(ii), the standard deduction was held not to be deductible before aggregation. The remuneration, once clubbed, is not treated as the spouse's separate taxable income at that stage, so the statutory standard deduction cannot be claimed twice, first in the spouse's hands and again in the assessee's computation. The balance amount alone is added to the assessee's income, and the reasoning applicable to deductions based on actual outgoings was found inapplicable to this statutory allowance. en-us Wed, 04 Feb 1987 00:00:00 +0530 Sat, 03 Sep 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56316 For clubbing of a spouse's remuneration under section 64(1)(ii), the standard deduction was held not to be deductible before aggregation. The remuneration, once clubbed, is not treated as the spouse's separate taxable income at that stage, so the statutory standard deduction cannot be claimed twice, first in the spouse's hands and again in the assessee's computation. The balance amount alone is added to the assessee's income, and the reasoning applicable to deductions based on actual outgoings was found inapplicable to this statutory allowance. Case-Laws Income Tax Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56316