Supreme Court of India
Bengal Enamel Works Ltd. v. Commissioner of Income-tax, West Bengal
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.
From the headnote
Income-tax Act (11 of 1922), s. 10(2)(xv)-Payment of remunera tion by ·employer to employee-:-lurisdiction of tax_ officers tO hold that expenditure was not laid wholly· and exclusively for the purpose of .busi ness-Whether question of law. -· · ' The appeIIant, which was doing the bUsiness of manufacturing en.a. . melled wa're, appointed a technical adviser and the Board of Directors . resolved to pay him 15% of the gross annual profits,as his remuneration • . for the ~ssessmeqt years, 1951-52, 1952-53 and 1953-54, the appellant claimed the amounts paid to-the- technical adviser- as
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