TMI Blog1983 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... 28th Feb., 1983 and therefore the delay was not wilful or want on and prayed for condonation of delay. We condoned the delay as there was sufficient cause for the same. 2. In this appeal by the assessee which is directed against the order of the AAC, the short point for decision is whether the assessee is entitled to standard deduction u/s 16 (1) above the ceiling limit of Rs. 3,500. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not contemplated by s. 16 of the IT Act, 1961. Thus, he has allowed weighted deduction of only Rs. 1,000 as against Rs. 4,500 claimed by the assessee. 3. On appeal, the AAC was of the view that there was no provision to allow deduction u/s 16 (1) of the Act separately for each source of salary as in the computation of business income and only single allowance u/s 16 (1) in respect of entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was in the enjoyment of free use of car from M/s Aruppukottai Sri Jayavilas (P) Limited and consequently, the assessee himself has claimed only Rs. 1,000 by way of standard deduction. The assessee claimed a sum of Rs. 3,500 in respect of his salary derived from another employer namely Shri Ramalinga Mills (P) Limited as he was not provided with car or conveyance allowance. The AAC. was of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. "salaries" shall be deducted, interalia, after making standard deduction provided in sub-s. (i) and proviso thereunder. In this case, assessee is in employment in 2 companies simultaneously independently. the terms and conditions are different in that he is provided with car facility for the whole year for non-official purposes in employment while it is not so in another. Therefore it is only f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd extending the principle to two independent employment s during the previous year, there is no reason for not granting the statutory standard deductions provided for each employment and restricting it to Rs. 1,000 by treating both as one employment. In this view of the matter, therefore, we set aside the orders of the authorities on this limited issue and reverse their decision on the question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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