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    <title>1980 (2) TMI 164 - ITAT PATNA-B</title>
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    <description>A retired assessee receiving pension and salary-related income remained entitled to standard deduction under the head &quot;Salaries&quot; where the income fell within sections 15, 16 and 17 of the Income-tax Act, 1961. The ITAT followed its earlier view that retirement alone does not take such receipts outside the salary head for standard deduction purposes. The revenue authorities were directed to allow the deduction according to law.</description>
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    <pubDate>Tue, 26 Feb 1980 00:00:00 +0530</pubDate>
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      <title>1980 (2) TMI 164 - ITAT PATNA-B</title>
      <link>https://www.taxtmi.com/caselaws?id=71162</link>
      <description>A retired assessee receiving pension and salary-related income remained entitled to standard deduction under the head &quot;Salaries&quot; where the income fell within sections 15, 16 and 17 of the Income-tax Act, 1961. The ITAT followed its earlier view that retirement alone does not take such receipts outside the salary head for standard deduction purposes. The revenue authorities were directed to allow the deduction according to law.</description>
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      <pubDate>Tue, 26 Feb 1980 00:00:00 +0530</pubDate>
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