1986 (2) TMI 50

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..... (hereinafter referred to as " the Act "), 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 .....

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..... ssessee before the Appellate Assistant 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 t .....

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..... icable in the instant case. Under the 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 .....

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