Supreme Court · 1999 INSC 148 · Decided 31 March 1999
Aravinda Paramila Works v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1999 INSC 148 · [1999] 2 S.C.R. 348
- Case number
- CIVIL APPEAL No. 11366/1995
- Decided
- 31 March 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 35B(J)(b)(iv), 35B(l)(b)(iv)
Headnote
PARAMILA WORKS v. COMMISSIONER OF INCOME TAX MARCH 3 I, 1999 B [S.P. BHARUCHA AND R.C. LAHOTI, JJ.) 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 Phrases: D "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 commission to agents outside India for procuring orders. On the
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