Supreme Court of India
T.K. Ginarajan v. The Commissioner of Income Tax,cochin, Kera La
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From the headnote
Income Tax Act, 1961: ss.2(24), 15, 16 and 17 - "Income': "salary", "perquisite" c - Connotation of - Deduction of 40% of the incentive bonus paid to Development Field Officer of UC prior to 1.4.1989 claimed as expenditure incurred for canvassing business - 0 Held: Incentive bonus has to be treated as salary, subject to permissible deductions u/s 16 - Expenses incurred in the performance of duty as Development Officer for generating the business so as to make him eligible for the incentive bonus is not a permissible deduction and, therefore, the same is exigible to tax. The appellant, a Field
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