Gestetner Duplicators P. Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1978-12-14 AY: 1962-63, 1963-64, 1964-65 Section: 119, 36(1)(iv), 4(c), 2(h) Acts: Income Tax Act 1961 Result: Assessee Citation: (1979) 8 CTR (SC) 371 : (1979) 117 ITR 1 (SC) : (1979) 1 TAXMAN 1 Justices: P.N. Bhagwati, V.D. Tulzapurkar & R.S. Pathak, JJ. Appeal No: Civil Appeals Nos. 565 to 570 of 1978
Whether commission paid to salesmen under employment contracts constitutes 'salary' under Rule 2(h) of Part A of the Fourth Schedule to the Income Tax Act 1961 for deductibility of employer's provident fund contributions under Section 36(1)(iv) --- Held No.

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