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1984 (4) TMI 140 - ITAT PATNAExtract: .......onsidered the arguments of both the sides. There is force in the contention of the A.R. that the standard deduction allowed against the salary income has nothing to do with the commission income. The conveyance expenses were correctly allowed. The departmental appeal is dismissed. 10. In the result, both the appeals of the Department are dismissed.
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