1993 (2) TMI 6

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....to state the following questions of law under section 256(2) of the Income-tax Act, 1961 : " (1) Whether, on the facts and in the circumstances of the case, the assessee company's claim under section 37 for deduction of Rs. 16,831 paid to the director for payment of commission to dyeing masters, purchase officers and others working in different textile mills to whom the assessee-company supplied ....

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....ssessment year 1973-74, it claimed deduction in respect of a sum of Rs. 16,831, stated to have been paid by way of secret commission to dyeing masters, purchase officers and other workers in textile mills to whom the assessee supplied dyes and chemicals. This claim was negatived by the Income-tax Officer whereupon the assessee preferred an appeal before the Appellate Assistant Commissioner. The Ap....

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....his finding is based upon more than one circumstance. The Tribunal has observed that not only has the assessee failed to disclose the names of the recipients, even the Commission allegedly paid is not uniform. Income cases, it is at the rate of 2 per cent. It also pointed out that the mere fact that a certain amount was made available to the director is not sufficient in the circumstances to prove....