EGBERT SINGH, RANGARAJAN
S. K. Deb – Appellant
Versus
Income-tax Officer – Respondent
Advocates Appeared:
C. R. Sengupta,R. C. Joshi
ORDER
Rangarajan, Judicial Member-This appeal relates to the claim of the assessee for deduction under section 16(i) in respect of his pension and under section 80 L in respect of the income of the wife added under section 64 of the Act.
2.The assessee is an individual who is in receipt of pension from Jerdin Henderson from which he had retired. For the assessment year 1976-77 corresponding to the previous year ended 31st Mar, 1976, the assessee was also in receipt of salary from Assam Tea Corpn. Ltd. and Radak Tea Syndicate Ltd. totalling Rs. 16,250 apart from pension of Rs. 11,000 from Jerdin Henderson. The ITO allowed standard deduction only out of the salary received amounting to Rs. 16,250. The assessee appealed and claimed that the pension also fell within the definition of salary and hence the pension amount should be included for computing the deduction under section 16(i). The AAC was of the view that in case of pension there was no employment as such and in any expenditure incidental to it and, therefore, the ITO was quite justified in ignoring the amount for deduction under section 16 (i) of the Act.
3.In the further appeal before us, the assessee has reiterated the claim w
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