https://www.taxtmi.com/caselaws?id=49479 The Supreme Court affirmed that agents' commission on profits was not deductible under rule 3(2)(ix) of the Indore Industrial Tax Rules, 1927. The court held that the notifications issued in 1931, 1932, and 1933 had legislative force as they emanated from the sovereign authority of the Holkar State. The appeals were dismissed, upholding the High Court's judgment, with costs awarded against the appellant. en-us Mon, 17 Jul 1961 00:00:00 +0530 Fri, 29 Aug 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49479 The Supreme Court affirmed that agents' commission on profits was not deductible under rule 3(2)(ix) of the Indore Industrial Tax Rules, 1927. The court held that the notifications issued in 1931, 1932, and 1933 had legislative force as they emanated from the sovereign authority of the Holkar State. The appeals were dismissed, upholding the High Court's judgment, with costs awarded against the appellant. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49479