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The appeal was against the denial of standard deduction under section 16(i) of the Income-tax Act for salary income received as a partner from a firm. The Tribunal held that salary paid to a partner is considered a special share of profits and cannot be taxed under the head 'Salaries'. Therefore, standard deduction cannot be granted in such cases. The appeal was dismissed. (Case: Appellate Tribunal ITAT CHANDIGARH, Citation: 1983 (1) TMI 128 - ITAT CHANDIGARH)
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