https://www.taxtmi.com/caselaws?id=24868 Deductibility of payments to field organisers depended on proof that actual services were rendered, and the record disclosed no positive material establishing that fact. The tax authority treated the arrangement as a facade after abolition of the sole selling agency, while the appellate authorities had not adequately examined the supporting evidence said to exist. Because the factual record required closer scrutiny and could be clarified by the Tribunal, the issue was considered suitable for reference for decision by the court. en-us Wed, 12 Aug 1987 00:00:00 +0530 Fri, 22 Jan 2010 18:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24868 Deductibility of payments to field organisers depended on proof that actual services were rendered, and the record disclosed no positive material establishing that fact. The tax authority treated the arrangement as a facade after abolition of the sole selling agency, while the appellate authorities had not adequately examined the supporting evidence said to exist. Because the factual record required closer scrutiny and could be clarified by the Tribunal, the issue was considered suitable for reference for decision by the court. Case-Laws Income Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24868