1992 (10) TMI 8

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....g question has been referred to this court at the instance of the Commissioner of Income-tax, Nagpur, under section 256(1) of the Income-tax Act, 1961 ("the I. T. Act"): " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee is entitled to standard deduction under section 16(i) of the Income-tax Act in respect of each empl....