Supreme Court of India
Commissioner of Income-tax, Calcutta, Now West Bengal Iii v. Imperial Chemical Industries (india) Private 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.
What the Court ordered
We hold that the judgment of the Calcutta HiglrCourt dated 28th September, 1964 should be set aside and the question referred by the App:l!ate Tribunal should be answered in the affirmative and agamst the assessee.
Judgment, page 9
From the headnote
Indian Income-tax Act, 1922, ss. 3, 10(2) (xv) and 66(1)-Assessee appointed sole selling agent of principal-Compensation paid to former selling agents through accounts of assessee--Compensation paid through assessee's accounts whether deductible expenditure-Payment whether expenditure IG'id out for purposes of business-Payment whether urtdtr overriding title-Tribunal's finding of fact that compensation was not paid by assessee under any agreement with principal cannot be interfered with by High Court when question not referred to it. The Imperial Chemical Industries (Export) Glasgow was a
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