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    <title>1980 (2) TMI 119 - ITAT DELHI-B</title>
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    <description>The Tribunal dismissed the Department&#039;s appeals and allowed the assessee&#039;s appeal, affirming the entitlement to the full standard deduction under s. 16(i) for the individual and Hindu Undivided Family (HUF) assessed in the case. The Tribunal held that the provision regarding the motor vehicle by one employer did not apply, and the assessee was entitled to claim the full standard deduction of Rs. 3,500 for expenditure incidental to employment from both employers without splitting the salary for calculation purposes.</description>
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    <pubDate>Sat, 02 Feb 1980 00:00:00 +0530</pubDate>
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      <title>1980 (2) TMI 119 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63628</link>
      <description>The Tribunal dismissed the Department&#039;s appeals and allowed the assessee&#039;s appeal, affirming the entitlement to the full standard deduction under s. 16(i) for the individual and Hindu Undivided Family (HUF) assessed in the case. The Tribunal held that the provision regarding the motor vehicle by one employer did not apply, and the assessee was entitled to claim the full standard deduction of Rs. 3,500 for expenditure incidental to employment from both employers without splitting the salary for calculation purposes.</description>
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      <pubDate>Sat, 02 Feb 1980 00:00:00 +0530</pubDate>
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