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<h1>Claim for Salary Tax Deduction Denied: High Court Rules Assessee Not Employee</h1> The High Court denied the assessee's claim for tax deduction as salary under section 16(i) of the Income-tax Act, ruling that the relationship between the ... Salary The assessee, a director of a company, claimed her remuneration as salary for tax deduction under section 16(i) of the Income-tax Act. The claim was rejected by the Income-tax Officer and the Appellate Assistant Commissioner. However, the Income-tax Appellate Tribunal accepted her claim based on the company's articles of association. The High Court ruled that the relationship between the assessee and the company did not constitute that of an employee and an employer, denying the deduction under section 16(i) of the Act.