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    <title>1979 (7) TMI 158 - ITAT PATNA</title>
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    <description>The Tribunal upheld the AAC&#039;s decision, ruling in favor of the assessee and allowing the full standard deduction of Rs. 3,500 under s. 16(i) of the Income-tax Act, 1961 for a car provided by the employer. The Tribunal emphasized that the car was designated for official purposes with compensation provisions for personal use, supporting the assessee&#039;s claim for the maximum deduction despite the department&#039;s appeal.</description>
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    <pubDate>Mon, 09 Jul 1979 00:00:00 +0530</pubDate>
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      <title>1979 (7) TMI 158 - ITAT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=71056</link>
      <description>The Tribunal upheld the AAC&#039;s decision, ruling in favor of the assessee and allowing the full standard deduction of Rs. 3,500 under s. 16(i) of the Income-tax Act, 1961 for a car provided by the employer. The Tribunal emphasized that the car was designated for official purposes with compensation provisions for personal use, supporting the assessee&#039;s claim for the maximum deduction despite the department&#039;s appeal.</description>
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      <pubDate>Mon, 09 Jul 1979 00:00:00 +0530</pubDate>
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