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1991 (11) TMI 122 - ITAT JAIPURExtract: .......to its partner is not eligible for standard deduction under section 16(i) of the Income-tax Act. In view of the above discussion and the cases referred to above the assessee cannot derive any benefit out of the decisions of Jaipur and Bombay Benches referred to by Sh. Ranka. 11 to 12. These paras are not reproduced here, as they involve minor issue
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