TaxTMI 
TaxTMI 
2010 (9) TMI 65
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....eturn filed by it for the assessment year 1982-83 had claimed weighted deduction under Section 35B of the Income Tax Act on the ground that it had paid certain commission to the agents outside India. This was denied by the Assessing Officer on the ground that no relationship between the assessee and those persons to whom the commission was paid was established. The CIT (A) confirmed this finding. ....
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....on in this behalf:- "in the case before us the transactions in question I respect of which commission has been paid relate to the sales made to parties in Bangladesh and Sri Lanka. In respect of sales to Bengladesh parties three persons, namely Sieko International Ltd., Khurshid Enterprises and Bengal Progressive Enterprises had been paid commission. Similarly in respect of sales to Sri Lankan ....
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....lationship between the assessee and the aforementioned foreign parties to whom commission has been paid amounted to the assessee maintaining an agency outside India for the promotion of the sale of its goods. We, therefore, do not find any good reason for disturbing the findings of the authorities below and affirm their decisions that the assessee was not entitled to weighted deduction in respect ....
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....ore, according to the Tribunal, it was not permissible for the assessee to file such documents alongwith the Miscellaneous application as it was too late for the assessee to do so at this stage.. The assessee thereafter moved an application for reference under Section 256 (1) of the Act and following question is referred for the opinion of this Court:- "Whether on the facts and circumstances of....