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1967 (7) TMI 6 - SUPREME COURT
Assessee was an agent of a company and was in receipt of a certain percentage of sale as commission - assessee-company held an office or employment of profit comes within the meaning of s. 4(3)(vi) - legislature by the amendment made it clear that only the expenses actually incurred by the assessee will be exempted under s. 4(3)(vi). Revenue's appeal allowed