2001 (2) TMI 1036

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....AHMEDI (Per : MR.JUSTICE M.S.SHAH) In this Reference at the instance of the Revenue three questions have been referred for our opinion in respect of A.Y. 1983-84. 2. We have heard learned counsel Mr. B.B.Naik instructed by Mr. M.R.Bhatt for the Revenue. Though served, none appears for Official Liquidator for the respondent-Company which is in liquidation. Question No.1 "Whether, the....

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....Income-tax Officer and the receipts were brought to tax. The Tribunal confirmed that view. In the Reference, at the instance of the assessee, this Court held that the assessee had received the disputed amount described as excise duty which it was otherwise entitled to collect as per of the sale price (though it showed it separately in the invoices) from the buyers, and that the amount had been col....

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....1/- in respect of commission paid to Mettur Beard-shell Pvt. Ltd.?" 6. Mr. Naik, learned counsel for the Revenue fairly states that the controversy raised herein is concluded by the decision of this Court in COMMISSIONER OF INCOME-TAX v. ASHOK MILLS LTD. (1996) 218 ITR 526, which was also pertaining to commission paid to Mettur Beard-Shell Pvt. Ltd., for the user of its trade-mark "Tebilized", ....