TMI Blog2002 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, after deduction of various expenses, such as canvassing, salary, travelling, telephone, postage, etc., expenses and depreciation on car should be assessed to tax as the assessee's income from salary?" - The commission paid to the assessee here was with reference to the volume of sales. The assessee was employed as a regional sales manager and the commission paid was obviously to enthuse the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, 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 holding that only the net commission claimed by the assessee, after deduction of various expenses, such as canvassing, salary, travelling, telephone, postage, etc., expenses and depreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 for different aspects of the services received from the employee, the payment made to the employee for those services retain the character of being regarded as an amount paid to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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