1983 (11) TMI 162

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....y the assessee that he had been out of India during the period 11th Feb., 1983 to 28th Feb., 1983 and therefore the delay was not wilful or want on and prayed for condonation of delay. We condoned the delay as there was sufficient cause for the same. 2. In this appeal by the assessee which is directed against the order of the AAC, the short point for decision is whether the assessee is entitled....

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....ary derived from the latter company as according to him prorate standard deduction was not contemplated by s. 16 of the IT Act, 1961. Thus, he has allowed weighted deduction of only Rs. 1,000 as against Rs. 4,500 claimed by the assessee. 3. On appeal, the AAC was of the view that there was no provision to allow deduction u/s 16 (1) of the Act separately for each source of salary as in the compu....

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....bject to the terms and conditions of employment. It is admitted by the assessee that he was in the enjoyment of free use of car from M/s Aruppukottai Sri Jayavilas (P) Limited and consequently, the assessee himself has claimed only Rs. 1,000 by way of standard deduction. The assessee claimed a sum of Rs. 3,500 in respect of his salary derived from another employer namely Shri Ramalinga Mills (P) L....

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....by the proviso to the section. According to s. 16 the income chargeable under the head. "salaries" shall be deducted, interalia, after making standard deduction provided in sub-s. (i) and proviso thereunder. In this case, assessee is in employment in 2 companies simultaneously independently. the terms and conditions are different in that he is provided with car facility for the whole year for non-....