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TMI Blog1981 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee in computing his income under the head Salaries . The relevant facts are that the assessee was an employee in the capacity of Managing Director in two companies, namely, (1) Cutfast Abrasive Tools Private Ltd. and (2) Cutfast Bonded Abrasives Private Ltd. receiving remuneration from each of the companies. He was provided with a car by Cutfast Abrasive Tools Pvt. Ltd. for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aggrieved is in appeal before us. 2. The contention of the ld. departmental representative before us is that in view of the fact that the charge of income derived by way of salary is under the head Salaries as defined in s. 14 and the standard deduction has to be made in computing the income chargeable under the head Salaries , there can be only one deduction u/s 16 aggregating all the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and the contentions, we are satisfied that there is no merit in the department s appeal. We do not see how the expression salaries , being a plural of salary supports the assessee s stand. All that s. 14 and the connected sections say, is that salaries is one of the headings or classification of the income for the purpose of computing the total income of the assessee. Section 15 conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as a heading for the charge. The ld. departmental representative, however, advanced ingenious argument to say that the definition of salary u/s 17 should comprehend the aggregate of all the items enumerated therein. Since the expression used there is includes this argument apparently attractive, does not stand scrutiny. Whenever a word or expression is sought to be defined in this manner, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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