- (1.) The Tribunal, Delhi, has referred the following question of law in both the references under Section 256(1) of the IT Act, 1961 (hereinafter referred to as "the Act"), for opinion to this Court: "Whether the Tribunal was right in holding that commission received by the assessee from his employer was not part of salary income and in allowing deduction for the expenses out of the commission income to the extent of 40 per cent ?"
(2.) The present reference relates to the asst. yr. 1979-80.
(3.) As both the assessees are employees of M/s A. Majid, 43, Mall Road, Agra, and the facts of the case are also the same, we are giving the facts of IT Ref. No. 146 of 1987.;