Supreme Court · 1977 INSC 116 · Decided 12 April 1977
Shahzada Nand & Sons v. The Commissioner of Income Tax, Patiala
- Court
- Supreme Court of India
- Citation
- 1977 INSC 116 · [1977] 3 S.C.R. 529
- Case number
- CIVIL APPEAL No. 1011/1972
- Decided
- 12 April 1977
- Bench
- P.N. BHAGWATI, N.L. UNTWALIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 36(1)(ii)
Headnote
.. , SHAHZADA NAND & SONS v. THE COMMISSIONER OF INCOME TAX, PATIALA April 12, 1977 f P. N. BHAGWATI, N. L. UNIWALIA AND S. MuRIAzA FAzAL ALI, JJ.J 1-llowable expenditure in computing the profits of the assessee from busuzess-Whether the commission paid by the assessee to its employees and blankets manufactured by ·them ~n-;J. for the s~es effected by the appell~nts, as such sole selling agenrs co~m1ss1on was paid to them by OC]i.f. Since the appellants showed \'ery ~at1sfactory turnover from year to year, OCA-1 started giving to them, in addi- 11on to the usual
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