1989 (11) TMI 64

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....ssee's grievance is that its claim for weighted deduction under section 36(1)(iia) has not been allowed. The assessee had paid Rs. 22,830 as salary to an employee. The Income-tax Officer disallowed the assessee's claim under the aforesaid section on the ground that it exceeded Rs. 20,000 and so the assessee's case was covered by the second proviso to the said sub-section. The assessee's contention....

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....be taken into account because that was the charging section. 3. First of all, the fact that the Income-tax Officer had dropped the rectification proceedings for the earlier two assessment years is not relevant for our purpose. That might have been done because the issue was debatable. We have, therefore, to consider the question on merits. Under the said sub-clause (iia) the assessee is entitle....

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.... It is no doubt true that section 15 as can be seen is the charging section. But that is only for the purpose of charging to tax. The learned Departmental Representative submitted that section 16 merely referred to the computation. However, in order to find out whether the aforesaid proviso is applicable or not we have to make the computation. How are we to find out whether for the purpose of said....