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1988 (12) TMI 127 - ITAT AHMEDABAD-AExtract: .......t claim it as salary before the income-tax authorities. In other words, if he wants the honour he cannot claim the payment as salary. Consequently, he has to forego the standard deduction. We, therefore hold that the payment is not salary and the claim to a standard deduction under s. 16(1) is not justified. 6. In the result, the appeal is allowed.
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