https://www.taxtmi.com/caselaws?id=27447 The High Court held that a pensioner could claim a standard deduction under section 16 of the Income-tax Act, 1961, from pension income taxed under the head 'Salaries.' The court reasoned that pension constitutes salary under section 17 of the Act, allowing for the deduction. The judgment favored the assessee, directing the Revenue to pay costs. en-us Mon, 14 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 18:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27447 The High Court held that a pensioner could claim a standard deduction under section 16 of the Income-tax Act, 1961, from pension income taxed under the head 'Salaries.' The court reasoned that pension constitutes salary under section 17 of the Act, allowing for the deduction. The judgment favored the assessee, directing the Revenue to pay costs. Case-Laws Income Tax Mon, 14 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27447