1990 (9) TMI 52

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....is is an application by the Department under section 256(2) of the Income-tax Act, 1961. The question sought to be referred as a question of law is : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the secret commission amounting to Rs. 1,41,346 paid by the assessee was an allowable deduction within the meaning of section 37(1) of t....

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....that the assessee had produced various details and the records maintained by the company relating to the secret commission payments. Vouchers for the amounts received by the sales officer or other responsible persons for the payment of secret commission were available. The details of sales transactions entered into with various mill-companies, in respect of which secret commission had to be paid, ....