https://www.taxtmi.com/caselaws?id=23128 The court ruled in favor of the Department regarding the entitlement to standard deduction under section 16(i) on remuneration received by the assessee as a joint managing director, as the assessee was considered an owner of the company, not an employee. However, the court ruled in favor of the assessee for the deduction under section 80U, emphasizing that the deduction does not depend on current earnings but on the substantial reduction in capacity due to disability. No costs were awarded in this case. en-us Tue, 11 Sep 1990 00:00:00 +0530 Wed, 16 Dec 2009 18:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23128 The court ruled in favor of the Department regarding the entitlement to standard deduction under section 16(i) on remuneration received by the assessee as a joint managing director, as the assessee was considered an owner of the company, not an employee. However, the court ruled in favor of the assessee for the deduction under section 80U, emphasizing that the deduction does not depend on current earnings but on the substantial reduction in capacity due to disability. No costs were awarded in this case. Case-Laws Income Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23128