1997 (9) TMI 62

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....pellate Tribunal for the assessment year 1976-77 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in accepting the assessee's claim for standard deduction under section 16(i) in respect of his wife's salary income included in his total income by virtue of the provisions of section 64(1)(ii) of the Income-tax Act, 1961?" The facts are that the wife of ....