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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>Deduction under section 57: fixed proportion of agents' commission on post office time deposits permitted as deduction.</h1> A fixed 40 per cent of gross commission receipts is to be allowed as a deduction under section 57 when assessing commission income earned by authorised agents, extending the Board's prior treatment for sales of National Savings Certificates to commissions on post office time deposit collections.

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