1986 (7) TMI 23

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....Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that standard deduction is allowable in respect of each source of salary ? " The material facts giving rise to this reference, briefly, are as follows : The assessee is an indivi....

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....to our notice that the question arising in this case arose in CIT v. P. S. Kalani [1986] 159 ITR 681 (MP) (Misc. Civil Case No. 181 of 1984) and in that case, this court held that the Tribunal was not justified in holding that the assessee was entitled to separate deductions under section 16 of the Act on the amount of salary received from the three employers during the accounting year in question....