Aravinda Paramila Work vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1999-03-31 AY: 1981-82 Section: 35B(1)(b)(iv) Acts: Income Tax Act 1961 Result: Revenue Citation: (1999) 153 CTR (SC) 205 : (1999) 237 ITR 284 (SC) : (1999) 104 TAXMAN 109 (SC) Justices: S.P. Bharucha & R.C. Lahoti, JJ. Appeal No: Civil Appeal No. 11366 of 1995*

Whether payment of commission to an agent abroad qualifies as 'maintenance of an agency' under section 35B(1)(b)(iv) of the Income Tax Act, 1961 for weighted deduction --- Held No.

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Aravinda Paramila Work vs Commissioner Of Income Tax

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