Court :
Supreme Court of India
Brief :
Case Name: Appellants:- Gestetner Duplicators Pvt.Ltd.
Respondent:- Commissioner of Income Tax,
Decided on: 14.12.1978
Assessee's claim for deduction under section 36(1)(iv) of the Indian Income Tax Act 1961 in respect of three sums of Rs.95,421/-,Rs.1,00,564/- and Rs.1,17,969/- out of Total contribution made by the assessee to a recognised Provident Fund was disallowed in Rule2(h) in Part A of the IV Schedule to the Act"Commission" paid by the assessee to its salesman in terms of their contracts of Employment?
Citation :
Whether commission should be part of salary for Retirment Benefits Salary?
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