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1997 (1) TMI 539 - AT - Income TaxExtract: .......he salary income as a prior charge by overriding title and it is only the net salary after such deduction that should be treated as gross salary within the meaning of section 16 of the I.T. Act. We accordingly direct the Assessing Officer to assess the salary income on the basis of our directions as above. 8. In the result, the appeals are allowed.
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