Supreme Court · 1969 INSC 336 · Decided 9 December 1969
Bengal Enamel Works LTD. v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1969 INSC 336 · [1970] 3 S.C.R. 314
- Case number
- CIVIL APPEAL No. 2143/1968
- Decided
- 9 December 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv), 66
Headnote
.;_ . , I - ·., - BENGAL ENAMEL WORKS LTD. v .. COMMISSIONER OF INCOME-TAX, WEST BENGAL December 9, 1969 _- [J. C. SHAH, ACTING C.J. AND K. S. llEGDE, J.] · Income-tax Act (11 of 1922), s. 10(2)(xv)-Payment of remunera­ tion by ·employer to employee-:-lurisdiction of tax_ . 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 admissible
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