https://www.taxtmi.com/caselaws?id=68951 Section 16(i) standard deduction is to be computed on the entire income chargeable under the head "Salaries", including gratuity in excess of exemption and ex gratia terminal payments, because the provision bases the deduction on total salary income chargeable to tax and does not allow exclusion of any part of that income. The contemporaneous circulars were consistent with that interpretation and treated the deduction as applicable to the full taxable salary, regardless of actual employee expenditure. en-us Wed, 19 Aug 1981 00:00:00 +0530 Mon, 04 Apr 2011 11:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68951 Section 16(i) standard deduction is to be computed on the entire income chargeable under the head "Salaries", including gratuity in excess of exemption and ex gratia terminal payments, because the provision bases the deduction on total salary income chargeable to tax and does not allow exclusion of any part of that income. The contemporaneous circulars were consistent with that interpretation and treated the deduction as applicable to the full taxable salary, regardless of actual employee expenditure. Case-Laws Income Tax Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68951