https://www.taxtmi.com/caselaws?id=38611 Commission paid to salesmen was held not to form part of statutory salary for recognised provident fund purposes because the amount varied with sales, was contingent on business performance, and was not a fixed monthly payment. The court construed the Income-tax Act and the provident fund rules harmoniously and held that an employer's contribution is deductible under section 36(1)(iv) only to the extent it relates to salary within the statutory definition. Internal scheme wording could not enlarge that meaning. The employer's contribution attributable to commission was therefore not allowable, and the reference was answered against the assessee. en-us Tue, 08 Feb 1977 00:00:00 +0530 Wed, 07 Apr 2010 15:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38611 Commission paid to salesmen was held not to form part of statutory salary for recognised provident fund purposes because the amount varied with sales, was contingent on business performance, and was not a fixed monthly payment. The court construed the Income-tax Act and the provident fund rules harmoniously and held that an employer's contribution is deductible under section 36(1)(iv) only to the extent it relates to salary within the statutory definition. Internal scheme wording could not enlarge that meaning. The employer's contribution attributable to commission was therefore not allowable, and the reference was answered against the assessee. Case-Laws Income Tax Tue, 08 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38611