2002 (9) TMI 61

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..... on for the assessment years 1975-76, 1976-77 and 1977-78 which question has been referred at the instance of the Revenue is: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal, having held that the commission received by the assesses from Kunal Engineering Company Limited apart from his regular salary income would form part of his salary income, was right in holdi .....

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..... itted the matter to the Assessing Officer to verify the claim of the assessee with reference to vouchers, etc. The Tribunal did so even after holding that the commission is salary and taxable under the same head. This court in the case of CIT v. T. Abdul Wahid and Co. [2000] 243 ITR 467 held that where the employer chooses to remunerate the services of the employee by adopting different measures .....

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..... viously to enthuse the employee to effect a higher volume of sale. The commission so paid in addition to what the employer had fixed as a salary would also form part of salary. The question of allowing any deduction therefrom on the ground that the assessee had incurred expenses to earn that commission therefore does not arise. The question referred to us is, therefore, answered in favour of the .....

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