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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Partner remuneration excluded from salary classification; firm payments to partners are not treated as salary under section 15.</h1> The amendment renumbers the existing Explanation as Explanation 1 and adds Explanation 2 providing that any salary, bonus, commission or remuneration due to or received by a partner of a firm from the firm shall not be regarded as 'salary' for the purposes of the income tax provision, thereby excluding firm payments to partners from the provision's salary classification from the stated effective date.

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