https://www.taxtmi.com/caselaws?id=69834 The tribunal allowed the appeal, holding that prorata standard deduction should be granted for each employment of the assessee, rather than restricting it to Rs. 1,000 as done by the ITO. The tribunal reasoned that since the assessee was employed by two companies with different benefits, it was fair to compute the income chargeable under "salaries" separately for each employment after making the standard deduction provided for. The tribunal set aside the lower authorities' decision on the standard deduction issue and directed the ITO to grant the standard deduction claimed by the assessee. en-us Wed, 23 Nov 1983 00:00:00 +0530 Tue, 12 Apr 2011 12:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69834 The tribunal allowed the appeal, holding that prorata standard deduction should be granted for each employment of the assessee, rather than restricting it to Rs. 1,000 as done by the ITO. The tribunal reasoned that since the assessee was employed by two companies with different benefits, it was fair to compute the income chargeable under "salaries" separately for each employment after making the standard deduction provided for. The tribunal set aside the lower authorities' decision on the standard deduction issue and directed the ITO to grant the standard deduction claimed by the assessee. Case-Laws Income Tax Wed, 23 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69834