Supreme Court of India
Commissioner of Income-tax, Gujarat Ahmedabad v. Tejaji Farasram Kharawalla Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Indian Income-tax .4ct, 1922, s. 4(3) (vi)- Allowance to agent for expenses wholly and necessarily in the performance of duties- Exemption under section whether applicable to whole amount st sanctioned whether actually expended or not-'lncurred' whether includes 'to be incurred'. The respondents were selling agents for the goods manufactured by another company. They were paid 7l% on the sales .as sellinll commission and 5')(;. as con_tingency expenses. The question in in .. come-tax proceedings was whether the amount not spent out of the grant for contingency expenses was exempt from
Where later benches applied it
- 2025 Vishu Vardhan @ Vishnu Pradhan v. The State of Uttar Pradesh & Ors.
- 2025 Balbir Singh & Anr. Etc. v. Baldev Singh (d) through His Lrs. & Ors. Etc.
Of those, 2 mentioned
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