1978 (12) TMI 1 - SUPREME COURT

Whether the expression " salary " as defined in r. 2(h) in Part A of the Fourth Schedule to the Act includes "commission" paid by the assessee to its salesmen in terms of their contracts of employment - Whether Employer's contribution on the basis of monthly salary as well as commission to the individual account of these employees in the recognised provident fund is allowable as a deduction in the assessee employers - both the questions are answered in favour of the assessee