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1980 (2) TMI 164 - ITAT PATNA-BExtract: .......r consideration in ITA No. 338 (Pat) of 1979 and the Tribunal has allowed standard deduction after considering the provision in ss. 15, 16, and 17 of the IT Act, 1961. Consequently following the aforesaid order of the Tribunal, the ITO is directed to allow standard deduction to the assessee according to law. 3. In the result, the appeal is allowed.
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