1987 (2) TMI 91

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....79-80 did not decide ground No. 1 for the asst. yr. 1979-80. That ground is as follows: The ld. CIT(A) has erred in law and on facts of the case in holding that the remuneration earned by the wife, i.e., after giving standard deduction under s. 16(1) be included under s. 64(1) (ii) of the IT Act. 2. The Tribunal in the first para of its order had regarded this ground and ground No. 2 for the....

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....order shall remain as it is. 5. We shall now deal with the ground No. 1 for the asst. yr. 1979-80 which has been left out. The CIT(A) has directed that the standard deduction from the remuneration received by the assessee's wife should first be deducted and then the balance should be added to the assessee's income under s. 64(1)(ii). On behalf of the assessee reliance has been placed on the ....

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....e regarded as the income of the assessee then the standard deduction only once is permissible under the amendment. Secondly the standard deduction is to be allowed only for the purpose of calculation of taxable income and if the incomes of the wife and minor are to be added to the income of the assessee, then that income would not be regarded as the income of the wife and minor for taxation. There....