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    <title>2000 (4) TMI 163 - ITAT JODHPUR</title>
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    <description>The ITAT allowed the appeal, directing the AO to allow the standard deduction disallowed under s. 16(i) and deleting the additions for car and telephone perquisites due to lack of evidence of authorized personal use. The levy of interest under s. 234B was considered a consequential issue, with the ITAT instructing the AO to address it while giving appeal effect.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68338</link>
      <description>The ITAT allowed the appeal, directing the AO to allow the standard deduction disallowed under s. 16(i) and deleting the additions for car and telephone perquisites due to lack of evidence of authorized personal use. The levy of interest under s. 234B was considered a consequential issue, with the ITAT instructing the AO to address it while giving appeal effect.</description>
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