Excerpt: since a Development Officer receives the incentive bonus/commission based on the insurance business promoted by him but in addition to the salary payable to him, therefore, the additional income so derived by the Development Officer during the course of and pursuant to the terms and conditions of his employment can be brought to tax … Continue reading the additional income derived by the Development Officer during the course of his employment can be brought to tax only under the head of income ‘salary’ and not under the head ‘profits and gains of business or profession.
Allahabad High Court Anjuman Islamia Through Zahur ... vs Latafat Ali And Ors. on 31 August, 1949 Equivalent citations: AIR 1950 All 109 Author: Malik Bench: Malik, Desai JUDGMENT Malik, C.J. 1. I have read the judgment of brother Desai and agree that this appeal should be allowed. 2. The lower Court was of the … Continue reading Anjuman Islamia Through Zahur … vs Latafat Ali And Ors