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Gestetner Duplicators (Pvt.) Ltd vs Commissioner Of Income-Tax, West ... on 14 December, 1978

49.Supreme Court of India in Gestetner Duplicators (Pvt.) Ltd vs Commissioner of Income-Tax (1979) AIR SC 607 had noted that conceptually there is no difference between salary and wages, remuneration or payment for work done or services rendered. The former expression is generally used in connection with services of higher or non-manual type while the latter is used in connection with manual services.
Supreme Court of India Cites 16 - Cited by 109 - V D Tulzapurkar - Full Document
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