https://www.taxtmi.com/caselaws?id=18858 Pension is treated as salary for purposes of the Income-tax Act, so the standard deduction under section 16(1) is available against pension income. The text also notes that, while one Income-tax Appellate Tribunal Bench is not strictly bound by another Bench on a similar point, it should ordinarily take notice of and consider the earlier decision when the same question arises. On this construction, the standard deduction is allowable against pension income, and the reference is stated to be answered in favour of the assessee. en-us Thu, 31 Aug 1995 00:00:00 +0530 Mon, 02 Nov 2009 13:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18858 Pension is treated as salary for purposes of the Income-tax Act, so the standard deduction under section 16(1) is available against pension income. The text also notes that, while one Income-tax Appellate Tribunal Bench is not strictly bound by another Bench on a similar point, it should ordinarily take notice of and consider the earlier decision when the same question arises. On this construction, the standard deduction is allowable against pension income, and the reference is stated to be answered in favour of the assessee. Case-Laws Income Tax Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18858