https://www.taxtmi.com/caselaws?id=23231 The High Court of Calcutta upheld the Tribunal's findings under section 256(2) of the Income-tax Act, 1961 regarding commission payment, agreement interpretation, and the inclusion of perquisites in 'remuneration'. The Court ruled in favor of the assessee, affirming the Tribunal's decision on the commission amount, agreement interpretation, and the inclusion of benefits. The judgment emphasized the importance of interpreting agreements based on the understanding of the parties involved, leading to a favorable outcome for the assessee in all aspects of the case. en-us Wed, 01 Mar 1989 00:00:00 +0530 Thu, 17 Dec 2009 16:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23231 The High Court of Calcutta upheld the Tribunal's findings under section 256(2) of the Income-tax Act, 1961 regarding commission payment, agreement interpretation, and the inclusion of perquisites in 'remuneration'. The Court ruled in favor of the assessee, affirming the Tribunal's decision on the commission amount, agreement interpretation, and the inclusion of benefits. The judgment emphasized the importance of interpreting agreements based on the understanding of the parties involved, leading to a favorable outcome for the assessee in all aspects of the case. Case-Laws Income Tax Wed, 01 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23231