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1998 (10) TMI 72 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......r the head Salaries and not under the head Profits and gains of business or profession . It is further held that deduction under section 16(i) of the Act is admissible under the head Salaries and no separate deduction on account of expenditure is permissible. In the result, the question is answered in favour of the Revenue and against the assessee.