https://www.taxtmi.com/caselaws?id=62811 Pension received by a retired Government servant is included in "salary" under section 17(1), and section 15 charges it as salary from a former employer. Reading sections 15, 16 and 17 harmoniously, the standard deduction under section 16(i) was treated as available where pension flows from the employment relationship and the statutory scheme gives full effect to the deeming inclusion of pension in salary. The deduction was therefore held allowable against pension income. en-us Wed, 28 Nov 1984 00:00:00 +0530 Fri, 21 Jan 2011 18:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62811 Pension received by a retired Government servant is included in "salary" under section 17(1), and section 15 charges it as salary from a former employer. Reading sections 15, 16 and 17 harmoniously, the standard deduction under section 16(i) was treated as available where pension flows from the employment relationship and the statutory scheme gives full effect to the deeming inclusion of pension in salary. The deduction was therefore held allowable against pension income. Case-Laws Income Tax Wed, 28 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62811