Non-compete commission paid to employee during employment is part of salary -HC

HIGH COURT OF DELHI Commissioner of Income-tax – XIII Versus Kanwaljit Singh IT APPEAL Nos. 602, 607 AND 921 OF 2010 NOVEMBER 30, 2012 JUDGMENT S. Ravindra Bhat, J.  The revenue claims to be aggrieved, in these three appeals, by a common judgment of the Income Tax Appellate Tribunal, and prefers these appeals under Section 260-A of the Income Tax Act. The substantial question of law urged, and which arises for consideration is whether the income from amount earned in terms of a non-Compete Agreement with Uzind Corporation falls under the head of income from salary or in...