Commissioner Of Income Tax vs E. Francescanto

Authority: Supreme Court Date: 1965-11-30 AY: 1949-50 Acts: Indian Income Tax Act, 1922 Result: Assessee Citation: (1966) 60 ITR 442 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeal No. 954 of 1964
Whether commission received by an assessee is exempt under Notification No. 878F dated March 21, 1922, as amended by Notification No. 8 dated March 24, 1928, when the employer has been assessed on the same income --- Held Yes, as all three conditions of the notification were satisfied, preventing double taxation.

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