https://www.taxtmi.com/caselaws?id=21450 The High Court of Orissa considered the case of directors of a company claiming remuneration as "salaries" and seeking standard deduction under section 16(i) of the Income-tax Act, 1961. The Court found that the assessees did not prove the necessary relationship of employee and employer, concluding they were not entitled to the deduction under section 16(i) of the Act. Justice D. P. Mohapatra concurred with the decision. en-us Wed, 22 Apr 1992 00:00:00 +0530 Tue, 24 Nov 2009 15:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21450 The High Court of Orissa considered the case of directors of a company claiming remuneration as "salaries" and seeking standard deduction under section 16(i) of the Income-tax Act, 1961. The Court found that the assessees did not prove the necessary relationship of employee and employer, concluding they were not entitled to the deduction under section 16(i) of the Act. Justice D. P. Mohapatra concurred with the decision. Case-Laws Income Tax Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21450