Supreme Court of India
Aravinda Paramila Works v. Commissioner of Income Tax
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
In the result, we uphold the view taken by the Kamataka High Court in the judgment and order under appeal and dismiss the appeal with costs.
Judgment, page 6
From the headnote
Income Tax Act, 1961-Sec. 35B(J)(b)(iv)-Deductions on expenditure incurred on maintenance of an agency for promotion of sales abroad Assessee-Export of goods-Commission paid to agent abroad for procuring orders-Claims for weighted deduction-Entitlement of-Held, payment of commission to agents abroad does not amount to maintenance of agency Not entitled to claim deduction. Words & Phrases: "Agency"-Meaning_ and interpretation of in the context of S. 35B(J)(b)(iv) of the Income Tax Act, 1961. Appellant-assessee manufactured agarbathis and exported them during the Assessment year. It paid
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