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<h1>Assessee not entitled to separate standard deductions for salaries from multiple employers.</h1> <h3>Commissioner Of Income-Tax Versus Harbin Singh</h3> Commissioner Of Income-Tax Versus Harbin Singh - [1990] 185 ITR 573, 44 TAXMANN 40 The High Court of Andhra Pradesh held that the assessee is not entitled to separate standard deductions for salaries received from multiple employers. Explanation 1 of section 16(i) of the Income-tax Act specifies that deductions should be computed based on the aggregate salary received by the assessee. The decision favored the Revenue over the assessee.