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<h1>Assessee entitled to Rs.1,000 deduction, not Rs.2,500 claimed. Car provision a perquisite.</h1> The High Court of Rajasthan held that the assessee was entitled to a standard deduction of Rs.1,000 only, not the Rs.2,500 claimed. The provision of a car ... - The High Court of Rajasthan ruled that the assessee was entitled to a standard deduction of Rs.1,000 only, not Rs.2,500 as claimed. The provision of a car to the assessee by the employer was considered a perquisite under section 17 of the Income-tax Act, with a deduction limit of Rs.1,000. The court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee.