1986 (2) TMI 50

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....ion 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the 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 was justified in holding that the assessee was entitled to separate deductions under section 16 on salary received fro....

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....Rs. 3,500 only. An appeal preferred by the assessee before the Appellate Assistant Commissioner was dismissed but on further appeal before the Tribunal, the Tribunal held that the assessee was entitled to separate deductions under section 16 of the Act and that the total amount thus admissible might exceed Rs. 3,500. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference and....