https://www.taxtmi.com/caselaws?id=289876 The court dismissed the applications with costs, upholding the Commissioner's decision to refuse exemption of the petitioner's remuneration from income tax. It was held that the remuneration did not meet the conditions set out in the notification, specifically that it was not paid out of, or determined with reference to, the profits of the business. The court found no legal basis to issue a writ of mandamus to prevent tax recovery and lacked jurisdiction to quash the Commissioner's administrative order. en-us Wed, 13 Sep 1961 00:00:00 +0530 Thu, 27 Aug 2020 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289876 The court dismissed the applications with costs, upholding the Commissioner's decision to refuse exemption of the petitioner's remuneration from income tax. It was held that the remuneration did not meet the conditions set out in the notification, specifically that it was not paid out of, or determined with reference to, the profits of the business. The court found no legal basis to issue a writ of mandamus to prevent tax recovery and lacked jurisdiction to quash the Commissioner's administrative order. Case-Laws Income Tax Wed, 13 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289876