https://www.taxtmi.com/caselaws?id=60719 Pension was treated as salary for the purpose of standard deduction under section 16(i) because the salary-definition provisions in section 17 extended that character to pension, so the deduction was available. Compensation received in lieu of salary was also held to qualify for standard deduction under section 16(i) because it was substitutionary in nature and therefore partook of the character of salary, subject to the statutory ceiling. The departmental challenge to denial of the deduction on pension failed, and the same deduction was recognised on compensation received in lieu of salary. en-us Sat, 04 Oct 1980 00:00:00 +0530 Fri, 07 Jan 2011 17:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60719 Pension was treated as salary for the purpose of standard deduction under section 16(i) because the salary-definition provisions in section 17 extended that character to pension, so the deduction was available. Compensation received in lieu of salary was also held to qualify for standard deduction under section 16(i) because it was substitutionary in nature and therefore partook of the character of salary, subject to the statutory ceiling. The departmental challenge to denial of the deduction on pension failed, and the same deduction was recognised on compensation received in lieu of salary. Case-Laws Income Tax Sat, 04 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60719