https://www.taxtmi.com/caselaws?id=20915 Commission paid under the terms of employment and forming part of an employee's remuneration is assessable as salary, not as income from other sources. Where the employer-employee relationship is established by the engagement terms, duties, payment structure and tax deduction at source, section 17(1)(iv) includes such commission within salary under the Income-tax Act. Once so classified, only the deductions specifically permitted from salary under section 16 can be claimed, and no separate flat 30 per cent expenditure allowance is available. en-us Tue, 22 Dec 1992 00:00:00 +0530 Wed, 18 Nov 2009 10:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20915 Commission paid under the terms of employment and forming part of an employee's remuneration is assessable as salary, not as income from other sources. Where the employer-employee relationship is established by the engagement terms, duties, payment structure and tax deduction at source, section 17(1)(iv) includes such commission within salary under the Income-tax Act. Once so classified, only the deductions specifically permitted from salary under section 16 can be claimed, and no separate flat 30 per cent expenditure allowance is available. Case-Laws Income Tax Tue, 22 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20915