Supreme Court · 2013 INSC 508 · Decided 1 August 2013
T.K. Ginarajan v. The Commissioner of Income Tax,cochin, Kera La
- Court
- Supreme Court of India
- Citation
- 2013 INSC 508 · [2013] 7 S.C.R. 813
- Case number
- CIVIL APPEAL No. 5216/2002
- Decided
- 1 August 2013
- Bench
- S. J. MUKHOPADHAYA, KURIAN JOSEPH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(24), 15, 16, 17
Headnote
Income Tax Act, 1961: ss.2(24), 15, 16 and 17 - "Income': "salary", "perquisite" A B c - Connotation of - Deduction of 40% of the incentive bonus paid to Development Field Officer of UC prior to 1.4.1989 claimed as expenditure incurred for canvassing business - 0 Held: be treated as salary, subject to permissible deductions u/s 16 - Expenses incurred in the performance of duty as Development Officer for generating the business so as to make him eligible for the incentive bonus is not a permissible deduction and, therefore, the same E is exigible to tax. The
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