Supreme Court · 1971 INSC 263 · Decided 24 September 1971
M/S. Basti Sugar Mills CO. LTD. and ORS. v. Commissioner of Income Tax, Delhi & Rajasthan
- Court
- Supreme Court of India
- Citation
- 1971 INSC 263 · [1972] 1 S.C.R. 887
- Case number
- CIVIL APPEAL No. 1364/1967
- Decided
- 24 September 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 6, 34, 34(l)(a)
Headnote
Income-tax Act, 1922, s. 6~Reference to High Court-Tribunal's ffndings of fact whether arrived at without consideration of materiafs on record-Tribunal need not refer In its order to insignificant evidence. The three appellant companies were controlled by 0. the selling . agent of the three appellant companies was also controlled by G. The question in Income-tax proceeding!I was whether the commission paid to the selling agent was a deductible item. In me origm•l assessments tor 1947-48 in the-cases of the three appellants the Income-tax
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