https://www.taxtmi.com/caselaws?id=55495 The appeal challenged the allowance of standard deduction for honorarium received by a medical practitioner, arguing it should be considered salary. The Appellate Assistant Commissioner allowed the claim, stating the honorarium constituted salary under s. 17 of the IT Act due to an employer-employee relationship. The Tribunal disagreed, ruling the payment as honorarium was distinct from salary, denying the standard deduction claim. The decision emphasized the practitioner's preference for honor over financial benefits, leading to the rejection of the deduction claim. en-us Fri, 30 Dec 1988 00:00:00 +0530 Sat, 27 Nov 2010 13:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55495 The appeal challenged the allowance of standard deduction for honorarium received by a medical practitioner, arguing it should be considered salary. The Appellate Assistant Commissioner allowed the claim, stating the honorarium constituted salary under s. 17 of the IT Act due to an employer-employee relationship. The Tribunal disagreed, ruling the payment as honorarium was distinct from salary, denying the standard deduction claim. The decision emphasized the practitioner's preference for honor over financial benefits, leading to the rejection of the deduction claim. Case-Laws Income Tax Fri, 30 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55495