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1985 (2) TMI 77 - ITAT CALCUTTA-BExtract: .......nder the above circumstances, after considering the arguments, the case laws relied on by the respective parties and the accountancy principle, it is decided that the salary received by the assessee was a special share of profit and the assessee was not entitled for standard deduction under section 16(i). 10. In the result, the appeal is dismissed.
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