https://www.taxtmi.com/caselaws?id=59088 The Tribunal held that the commission income should be assessed as salary, disallowing certain expense deductions claimed by the assessee. It allowed deductions for traveling and car expenses from the commission income, emphasizing taxation on net income. The conveyance allowance was exempt under section 10(14) as it was for the performance of duties. The standard deduction was restricted due to the conveyance allowance received. The Tribunal dismissed objections regarding interest on Public Provident Fund. The matter of additional expense deductions was remanded for fresh consideration by the Commissioner (Appeals). en-us Sat, 18 Dec 1982 00:00:00 +0530 Thu, 23 Dec 2010 18:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59088 The Tribunal held that the commission income should be assessed as salary, disallowing certain expense deductions claimed by the assessee. It allowed deductions for traveling and car expenses from the commission income, emphasizing taxation on net income. The conveyance allowance was exempt under section 10(14) as it was for the performance of duties. The standard deduction was restricted due to the conveyance allowance received. The Tribunal dismissed objections regarding interest on Public Provident Fund. The matter of additional expense deductions was remanded for fresh consideration by the Commissioner (Appeals). Case-Laws Income Tax Sat, 18 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59088