1995 (6) TMI 14

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....the following question : "The Tribunal having held that the commission receipt was assess able as salary under section 16, whether, on the facts and in the circumstances of the case, the Tribunal was justified in further holding that a part of such commission was exempt under section 10(14) of the Act?" The facts of the case reveal that the assessee worked as a supervisor in Indian Sewing Ma....

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....bad Bench, held that the assessee was entitled to deduction of 30 per cent. of the commission and confirmed the order of the Appellate Assistant Commissioner. The point arising in this case is well covered by an earlier decision of this court in CIT v. Bijay Kishore Kapoor [1993] 202 ITR 129, wherein it has been held that in terms of clause (iv) of section 17 of the Income-tax Act, 1961, "salary" ....