https://www.taxtmi.com/caselaws?id=6624 The High Court upheld the Income-tax Officer's assessment of the assessee on the entire managing agency commission, denying the benefit of Section 10(2)(xv) due to failure to meet Section 12-A conditions. The Court refused to reframe questions referred by the Tribunal under section 66(1), emphasizing its limited scope to address only questions raised by the Tribunal. The assessee was directed to pay costs to the Commissioner of Income-tax as the Court found the questions posed by the Tribunal did not accurately reflect the issues at hand. en-us Thu, 30 Sep 1965 00:00:00 +0530 Tue, 27 Jan 2009 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6624 The High Court upheld the Income-tax Officer's assessment of the assessee on the entire managing agency commission, denying the benefit of Section 10(2)(xv) due to failure to meet Section 12-A conditions. The Court refused to reframe questions referred by the Tribunal under section 66(1), emphasizing its limited scope to address only questions raised by the Tribunal. The assessee was directed to pay costs to the Commissioner of Income-tax as the Court found the questions posed by the Tribunal did not accurately reflect the issues at hand. Case-Laws Income Tax Thu, 30 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6624