1989 (2) TMI 15

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.... in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee was entitled to standard deduction under section 16(i) of the Income-tax Act, 1961, in respect of salaries received from each employer separately ?" The question has to be answered in the negative, i.e., in favour of the Revenue and against the assessee in view of Explanation I introduced in secti....