https://www.taxtmi.com/caselaws?id=49267 Commission paid to an assessee was exempt under the relevant notification because all three cumulative conditions were met: it was paid out of business profits, it had not been allowed as a deduction and was included in the employer's taxable profits, and income-tax had been assessed on those profits as business income. The notification was applied to avoid double taxation of the same income, and the commission was therefore exempt in the assessee's hands. en-us Tue, 30 Nov 1965 00:00:00 +0530 Mon, 18 Aug 2014 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49267 Commission paid to an assessee was exempt under the relevant notification because all three cumulative conditions were met: it was paid out of business profits, it had not been allowed as a deduction and was included in the employer's taxable profits, and income-tax had been assessed on those profits as business income. The notification was applied to avoid double taxation of the same income, and the commission was therefore exempt in the assessee's hands. Case-Laws Income Tax Tue, 30 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49267