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1993 (12) TMI 99 - ITAT DELHIExtract: .......f the statute and not under section 154 of the Income-tax Act. The claim in my view was wrongly rejected. For the aforesaid reasons, I direct the Assessing Officer to allow standard deduction to the assessee under section 16(1) of the Income-tax Act. Consequently the appeal of the assessee is allowed. 8. In the result, assessee s appeal is allowed.
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