1980 (10) TMI 98

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....common contentions are disposed of by this combined order for the sake of convenience. The allowance of standard deduction under s. 16(i) of the Act is the subject matter of common dispute in the departmental appeal as also in the cross-objections filed by the assessee. 2. During the year under appeal the assessee had income from salary, pension and compensation for loss of service. The assesse....

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.... wrong in holding that pension fits into definition of 'salary' and thereby directing the ITO to allow standard deduction on pension. The ld., counsel for the assessee on the other hand, referring to the cross-objection filed by the assessee, contended that the AAC was justified in his direction of allowance of standard deduction under s. 16(i) on pension. He vehemently urged that the AAC should a....