1980 (2) TMI 164

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..... e delay is condoned. The assessee is a retired chief Conservator of Forests who has been assessed to tax for salary pension, annuity and bank interest. The assessee claimed standard deduction under s. 16 on the ground that he was having income from salary. The ITO is silent on this issue. But, however, the AAC negatived the claim of the assessee on the ground that the stand deduction is allowed on .....

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