https://www.taxtmi.com/caselaws?id=12093 Commission paid by an employer with reference to sales volume was treated as an integral part of employee remuneration and therefore fell within the inclusive definition of salary under section 17(1) of the Income-tax Act, 1961. Once the commission was taxable as salary income, expenses said to have been incurred to earn that commission, including canvassing, travel, telephone, postage and car depreciation, were not deductible from that head of income. The issue was decided in favour of the Revenue and against the assessee. en-us Mon, 02 Sep 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12093 Commission paid by an employer with reference to sales volume was treated as an integral part of employee remuneration and therefore fell within the inclusive definition of salary under section 17(1) of the Income-tax Act, 1961. Once the commission was taxable as salary income, expenses said to have been incurred to earn that commission, including canvassing, travel, telephone, postage and car depreciation, were not deductible from that head of income. The issue was decided in favour of the Revenue and against the assessee. Case-Laws Income Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12093