Noor Alam Khan vs Hasina Bano Noor Alam And Anr on 11 July, 2018
(e) The High Court of Punjab and Harayan in the case of Mukesh Kumar Vs. Rekha Rane and Ors.5, had observed that deductions that are made from the gross salary towards long term savings, which a person would get back at the end of his service and such as deductions towards General Provident Fund, General Group Insurance Scheme, L.I.C. Premium, State Life Insurance Loan can be deemed to be asset that he is creating for himself. In arriving at the income of the party only involuntary deductions like income tax, provident fund contributions etc. are to be excluded. Therefore, such deductions cannot be deducted or excluded from his salary while computing his means to pay maintenance;