COMMISSIONER OF INCOME TAX Vs. THAKKAR P R

JUDGEMENT

(1.) IT Reference No. 332 of 1975 relates to the asst. year 1962 63. IT Reference No. 43 of 1974 relates to the asst. yrs. 1963 64 to 1965 66. Both references are made at the instance of the CIT in respect of the same assessee and upon the same facts. They can, therefore, be disposed of together.

(2.) IT Reference No. 332 of 1975 raises this question:

(3.) IN respect of the payments made to his wife under the deed, the assessee claimed deductions under S. 9(1)(iv) of the Indian IT Act, 1922, and, subsequently, under S. 24(1)(iv) of the IT Act, 1961. The ITO and the AAC rejected the claim. The Tribunal, however, upheld it. Arising out of its order, the question in IT Reference No. 332 of 1975 is framed.