https://www.taxtmi.com/caselaws?id=25991 The note states that 50% of the managing agency commission from Messrs. Sutlej Cotton Mills Ltd., Pakistan, was not to be included in the assessee's assessment, following the court's earlier ruling on the same point. It also explains that the section 80-0 requirement of obtaining Central Government approval before 1 October of the relevant assessment year was treated as directory, not mandatory, where the application was filed in time and approval was granted later. On that basis, the assessee remained entitled to relief under section 80-0. Both referred questions were answered in favour of the assessee. en-us Mon, 06 May 1985 00:00:00 +0530 Tue, 02 Feb 2010 11:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25991 The note states that 50% of the managing agency commission from Messrs. Sutlej Cotton Mills Ltd., Pakistan, was not to be included in the assessee's assessment, following the court's earlier ruling on the same point. It also explains that the section 80-0 requirement of obtaining Central Government approval before 1 October of the relevant assessment year was treated as directory, not mandatory, where the application was filed in time and approval was granted later. On that basis, the assessee remained entitled to relief under section 80-0. Both referred questions were answered in favour of the assessee. Case-Laws Income Tax Mon, 06 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25991