Supreme Court · 1978 INSC 259 · Decided 14 December 1978
Gestetner Duplicators (PVT.) LTD. v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1978 INSC 259 · [1979] 2 S.C.R. 788
- Case number
- CIVIL APPEAL No. 565/1978
- Decided
- 14 December 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 17(1)(iv), 36(1)(iv)
Headnote
Income-tax Act, '1961-s. 17(1) (iv) and r. 2(h) of Part A of Fourth • Schedule-Sco~e of. ,,... Salesmen entitled to t:ommission in <uldition to salary-Assessee credited into the provident fund accounts of sales1nen its share of PF contribution calculated 011 both salary and • C if could be claimed as an allowable deduction under s. 36(1) (iv). D E F G u Words and phrases: Salary-Mif!aning of--..'ialary, if includes con1mission. The expression "salary," under s. 17(1)(iv) of the Income Tax Act, 1961, includes "any fees, comm.i.SBions,
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