https://www.taxtmi.com/caselaws?id=36930 Payments of guarantee commission and commission on sales of sugar were treated as meeting the statutory requirements under rule 3 of the First Schedule to the Super Profits Tax Act, 1963, because the same disallowances had already been decided in the assessee's favour in the earlier quantum proceedings on the very same amounts. On that basis, the High Court found no reason to take a different view in the reference and held the related disallowance to be unsustainable. The questions referred were answered in favour of the assessee and against the department. en-us Sat, 18 Aug 1979 00:00:00 +0530 Thu, 25 Mar 2010 15:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36930 Payments of guarantee commission and commission on sales of sugar were treated as meeting the statutory requirements under rule 3 of the First Schedule to the Super Profits Tax Act, 1963, because the same disallowances had already been decided in the assessee's favour in the earlier quantum proceedings on the very same amounts. On that basis, the High Court found no reason to take a different view in the reference and held the related disallowance to be unsustainable. The questions referred were answered in favour of the assessee and against the department. Case-Laws Income Tax Sat, 18 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36930