TaxTMI 
TaxTMI 
1980 (2) TMI 119
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....tandard deduction under s. 16(i). For the sake of convenience, they are being disposed of by a common order as common questions are involved therein. 2. One assessment was made on the assessee Shri Bimal Kumar Jain as an individual and another assessment in his capacity as Karta of Bimal Kumar Jain HUF with a finding that the income shown by the assessee would be taxed in the hands of the HUF. ....
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....d at 20 per cent of the salary of Rs. 9,000 under s. 16(i)(a). He was of the view that since this deduction exceeded the deduction given by the ITO under Proviso (ii) to s. 16(i), the assessee was entitled to the higher deduction. At the same time, the ld. AAC expressed the view that the fact that the assessee had added the value of perquisite of car to his declared income from salaries did not ef....
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....On the other hand, the argument of the ld. Deptl. Rep. was that on a strict reading of Proviso (ii) to s. 16(i) the ld. ITO justified in restricting the standard deduction to Rs. 750 on the ground that the companies car was available to the assessee for use otherwise than exclusively for the employer's business. 7. The expression used in s. 16(i) being "Salary derived from such employment" and ....
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....oter or other moped is provided to the assessee by his employer for use by the assessee, otherwise than wholly and exclusively in the performance of his duties or". On this point, it was contended by the ld. Deptl. Rep. That since the expression "Employer" was used there, the fact that the motor-car was provided only by one of the two employers would not effect the application of this proviso. ....