1986 (2) TMI 50

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..... , the Income-tax Appellate Tribunal, Indore Bench, 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 Tribunal was justified in holding that the assessee was entitled to separate deductions under section 16 on salary received from the three employers during the account year although the deductions so allowed .....

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..... Commissioner was dismissed but on further appeal before the Tribunal, the Tribunal held that the assessee was entitled to separate deductions under section 16 of the Act and that the total amount thus admissible might exceed Rs. 3,500. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference and it is at the instance of the Revenue that the aforesaid question of law has been .....

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..... he circumstances, it must be held that the Tribunal was not justified in holding that the assessee was entitled to separate deductions under section 16 of the Act on the amounts of salary received by him from the three employers during the accounting year in question. Our answer to the question referred to this court is, therefore, in the negative and against the assessee. Reference answered acc .....

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