1989 (2) TMI 62

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..... disposal of M. C. C. No. 256 of 1985 as a common question of law arises in these cases. By these references under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tri .....

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..... ) of the Act on the basis of total income arrived at before making any deduction under section 36(1)(viii) of the Act. Aggrieved by the order passed by the Commissioner of Income-tax (Appeals), the Revenue preferred an appeal before the Tribunal. The Tribunal dismissed the appeal. Aggrieved by the order passed by the Tribunal, the Revenue sought reference and it is at the instance of the Revenue t .....

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..... t deduction admissible under that provision has to be calculated on the basis of total income computed before making any deduction under Chapter VI-A of the Act. In view of this provision, it would not be permissible for the assessing authority, as held in CIT v. Bihar State Financial Corporation [1983] 142 ITR 518 (Pat), to find out what would be the total income after making the deduction admiss .....

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