1997 (9) TMI 62

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..... "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in accepting the assessee's claim for standard deduction under section 16(i) in respect of his wife's salary income included in his total income by virtue of the provisions of section 64(1)(ii) of the Income-tax Act, 1961?" The facts are that the wife of the assessee received salary, being a director of the .....

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..... dard deduction and other expenses. If that is so, we fail to see any good reason why gross income should be clubbed with the income of her husband under section 64. It would be contrary to the scheme of the Act itself not to allow deductions before clubbing the income." We are in agreement with the view taken by the Karnataka High Court. Following the aforesaid decision of the Karnataka High C .....

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