A single judge of Karnataka High Court held as follows,

From Para 6-10,

6. Upon considering the submissions of the learned counsel for the petitioner/husband, though there is savings of exorbitant quantum of amount made deductible just to negate giving maintenance to the wife and child, what are the compulsorily amounts to be deducted are income tax and professional tax. But considering deductions from the salary of petitioner/husband, those are provident fund contribution, house rent recovery, furniture recovery, towards loan obtained by the petitioner/husband, LIC premium and festival advance, these are all deductions accruing to the benefit of petitioner only. These amounts cannot be made deductible while considering for assessment of maintenance amount.
7. While appreciating salary/income of the husband above stated deductions cannot be considered while calculating salary of husband. If this is allowed, then in every case of petition filed under Section 125 of Cr.P.C. there would be tendency by the husband to create artificial deductions making an attempt to show lesser take home salary with an intention to mislead the Courts in order to negate to give maintenance or an attempt to award to make lesser amount of maintenance. Therefore, if the Court finds that the deductions are artificial deductions in the manner above discussed, then the Court has to consider the entire evidence on record on all its preponderance of probabilities while awarding quantum of maintenance amount. The deductions as above stated will ultimately enure to the benefit of the husband only. Suppose if the husband raises loan for purchase of site, house or car and the deduction is made from the salary and shown in his salary certificate, ultimately that raising of loan is for the benefit of husband only and just because deductions are made in this regard, it is not the ground to award lesser quantum of maintenance.
8. In the present case, the deductions is more than 50%, hence, it is proved that the husband has made an arrangement to show more deductions with an intention to pay lesser amount of maintenance. Therefore, the said deductions above discussed cannot be the factor to award lesser quantum of maintenance to the wife. In the present case, it is admitted that the petitioner/husband is a Branch Manager working in State Bank of India receiving salary of more than Rs.1,00,000/- per month. Then the Family Court is correct in awarding maintenance award of Rs.15,000/- per month to the wife and Rs.10,000/- per month to the child/daughter, which needs no interference by this Court.
9. Therefore, it is proved that the respondents have become destitute at the hands of the petitioner and the petitioner is working as Manager in State Bank of India and receiving a lucrative salary per month and thus upon considering all these facts and circumstances, it is proved that the petitioner is financially capable person to maintain his wife and daughter. Thus, order passed by the Family Court need not be interfered with and as such, the petition is dismissed being devoid of merits with cost of Rs.15,000/- payable to the respondents by the petitioner herein.

Index of Maintenance cases u/s 125 CrPC are here.