1987 (2) TMI 91 - AT - Income Tax

Summary

The Tribunal's order for the assessment years 1978-79 and 1979-80 did not decide ground No. 1 for the year 1979-80. The Tribunal corrected the order, allowing the appeal for the year 1979-80. The standard deduction from the wife's remuneration should not be included in the assessee's income under section 64(1)(ii) of the IT Act. The Tribunal allowed the appeal for the assessment year 1979-80.