COMMISSIONER OF INCOME TAX Vs. SHARMA DR J C

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961 ("the Act"), at the instance of the Revenue to answer the following questions of law, namely :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was justified in law in stating that, under Section 16(1) of the Income-tax Act, 1961, the assessee is entitled to standard deduction in respect of salary received from each employer separately ?"