1973 (4) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y special leave are directed against the order made by the High Court of Bombay in an application under section 66(2) of the Indian Income-tax Act, 1922, calling upon the Tribunal to submit certain questions of law said to arise from the order of the Tribunal. When the special leave applications came up before this court for admission, this court directed notice to the Commissioner of Income-tax, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar-cane grown in those lands to the appellant's factory and they were paid price for the sugar-cane supplied at a rate higher than the minimum price prescribed by the Government. Certain other facilities were also made available to them by the assessee. The Income-tax Office disallowed the payments made by the assessee to the producer-members in excess of the minimum price fixed and computed the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the earlier assessment years, namely, assessment years 1957-58, 58-59, 59-60 and 60-61. In respect of those assessments the Tribunal had taken the same view which it has taken in the assessments before us (These appeals relate to the assessment of the assessee for the assessment years 1961-62, 1962-63 and 1963-64). In those cases also the Commissioner's applications under section 66(1) had bee....