1997 (9) TMI 62 - HC - Income Tax

Summary

The High Court of Allahabad was asked to consider whether standard deduction should be allowed on the wife's salary income included in the husband's total income under section 64(1)(ii) of the Income-tax Act, 1961. The court agreed with a similar decision by the Karnataka High Court, stating that deductions should be allowed before clubbing the income, ruling in favor of the assessee and against the Revenue. (Case citation: 1997 (9) TMI 62 - ALLAHABAD High Court)