https://www.taxtmi.com/caselaws?id=165171 Arrears of commission earned by a deceased managing agent and unpaid at death remained taxable as salary due to the deceased under the Income-tax Act, 1922. The later payment to the widow as administratrix did not change the character of the amount, because the charging provision covered salary actually paid as well as salary due but unpaid. On that construction, the amount was includible in the assessment of the deceased's estate, and the legal representative was liable for the tax. en-us Thu, 19 Feb 1942 00:00:00 +0630 Thu, 15 May 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165171 Arrears of commission earned by a deceased managing agent and unpaid at death remained taxable as salary due to the deceased under the Income-tax Act, 1922. The later payment to the widow as administratrix did not change the character of the amount, because the charging provision covered salary actually paid as well as salary due but unpaid. On that construction, the amount was includible in the assessment of the deceased's estate, and the legal representative was liable for the tax. Case-Laws Income Tax Thu, 19 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=165171