1998 (2) TMI 109

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....mmissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Allahabad, has referred the following question of law for the opinion of this court, under section 256(1) of the Income-tax Act, 1961 (for short "the Act") : "Whether, on the facts and in the circumstances of the case, and on a correct interpretation of section 16 of the Income-tax Act, 1961, the Appellate Tribunal was justifi....

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....ion 16 of the Act, he was entitled to standard deduction of Rs. 3,500 in respect of the salary received from J. C. Mills Ltd., Gwalior, and to a separate standard deduction of Rs. 1,000 in respect of the salary received from the other employer. The Income-tax Officer, however, allowed one deduction and that too of Rs. 1,000 only. The assessee took the matter in appeal before the Assistant Commissi....

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....f the Bombay Bench of the Income-tax Appellate Tribunal. It is on these facts that the aforesaid question has been referred to this court for its opinion. It may be observed that by section 6 of the Taxation Laws (Amendment) Act, 1984, section 16 of the Act was amended retrospectively with effect from April 1, 1975, and in clause (i) after the proviso, the following Explanation was inserted : ....

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....nt-assessee, as we are concerned with the assessment year 1978-79. Thus the assessee was not entitled to separate deduction under section 16(i) on the amount of salary received by him from more than one employer. The deduction under section 16(i) was liable to be computed with reference to the aggregate salary due, paid or allowed to the assessee during the year relevant to the assessment year in ....