https://www.taxtmi.com/caselaws?id=182973 The High Court upheld the Tribunal's decision that the agreement between the assessee and M/s. Bata India Ltd. was a dual contract involving both employment and service. As a result, the commission and profits received were not taxable under "Salary" but under "Income from business" or "Income from other sources." The court allowed deductions for expenses incurred in earning the commission, affirming that these expenses were necessary to fulfill contractual obligations and improve sales. The court ruled in favor of the assessee, confirming their entitlement to the claimed deductions. en-us Wed, 22 Oct 1997 00:00:00 +0530 Wed, 25 May 2016 12:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182973 The High Court upheld the Tribunal's decision that the agreement between the assessee and M/s. Bata India Ltd. was a dual contract involving both employment and service. As a result, the commission and profits received were not taxable under "Salary" but under "Income from business" or "Income from other sources." The court allowed deductions for expenses incurred in earning the commission, affirming that these expenses were necessary to fulfill contractual obligations and improve sales. The court ruled in favor of the assessee, confirming their entitlement to the claimed deductions. Case-Laws Income Tax Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182973