Supreme Court of India
Gestetner Duplicators (pvt.) Ltd. v. Commissioner of Income-tax, West Bengal
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that by the said Circular what the Board wants to keep out of the term 'salary' are payments by way of commission which do not partake of the character of salary.
Judgment, page 15
Authorities it was built on
Where later benches applied it
- 2023 M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
- 1986 Atul Glass Industries (pvt) Ltd. Etc. v. Collector of Central Excise, Etc.
Of those, 2 mentioned
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