2001 (4) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in some way linked to the questions referred to us in T. C. Nos. 516 to 520 of 1998 (see [2001] 251 ITR 758). The facts required to be considered in this case are more or less similar to the facts considered in those cases. The assessment year is 1970-71. The assessee had a licence to carry on business as insurance agent and had earned commission, by carrying on the business, but had claimed tha....