1980 (4) TMI 156

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....f the ITAT at Gauhati under s. 256(1) of IT Act, 1961, the following question, said to be arising out of the order of the ITAT dt. 29th June, 1979 made in ITA No. 53 (Gau) of 1979 relating to the asst. yr. 1976-77, and claimed to be a question of law to be referred to the Gauhati High Court. "Whether on the facts and in the circumstances of the case and on a proper construction of s. 16(1)(a) a....

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....refore, self evident that the deduction under s. 16 should be made in respect of salary which under s. 17 includes the pension and such pension cannot be excluded for the purpose of this deduction. The contention for the revenue is based on a subtle deduction between salary income earned from a current employment and pension earned from past employment. But we find no room for any such distinction....

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....ording to the revenue but the contention is that such a deduction will not be allowed in the case of pension, only because such expenditure may not be required on the ground that there was no current employment. This contention overlooks the fact that current employment is not condition precedent for the deduction and also the fact that some expenditure may have been actually incurred to earn that....

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....ords in which the amendment is couched. We have, therefore, no hesitation in allowing the deduction, which is self-evident on a mere reading of the provisions of s. 16 read with s. 17 of the Act, in respect of pension also." 2. From the reading of the above, it follows that the ITAT has neither put any interpretation on any section of the Act nor has tried to import into the definition of the w....