https://www.taxtmi.com/caselaws?id=17340 A Development Officer's incentive bonus or commission was treated as salary income because it was paid under the terms of employment and formed part of employment-linked remuneration, not business income. The court held that the receipt fell under the head "Salaries" rather than "Profits and gains of business or profession", and the taxpayer could claim only deductions expressly allowed for salary income. A 40% deduction was rejected because the payment was not a special allowance granted wholly, necessarily and exclusively for duty-related expenses, and the circular relied on for insurance agents did not apply to salaried employees. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 21 Sep 2009 16:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17340 A Development Officer's incentive bonus or commission was treated as salary income because it was paid under the terms of employment and formed part of employment-linked remuneration, not business income. The court held that the receipt fell under the head "Salaries" rather than "Profits and gains of business or profession", and the taxpayer could claim only deductions expressly allowed for salary income. A 40% deduction was rejected because the payment was not a special allowance granted wholly, necessarily and exclusively for duty-related expenses, and the circular relied on for insurance agents did not apply to salaried employees. Case-Laws Income Tax Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17340