Supreme Court · 1973 INSC 73 · Decided 4 April 1973
Commissioner of Income-Tax West Bengal-Ii, Calcutta v. M/S Birla Gwalior (PVT.) LTD.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 73 · [1973] 3 S.C.R. 902
- Case number
- CIVIL APPEAL No. 242/1970
- Decided
- 4 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv), 10(1), 66(2)
Headnote
... "' ( ~ • • • ~· ~ .A n c D E F \ G II I .. C.I.T. v. BIRLA GWALIOR PVT. LTD.' (llegde, J.) 903 Tribunal differed from this vie~ and held that to the 'extent the commis­ sion was give)tl up, the asscssee company had no Income at al!· In other words, the held that the same was allowable deduction under s/ 10(2) ()<.!'). The Tri,bunal further held that the comm1ss10n as well as th!'! cffic.e allowance were given tip by the asscssee on the ground of ·commercial expediency. The High Court agreed with this view takqo by the Tribunal.
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