1990 (10) TMI 54

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.... stated for our opinion is : "Whether, on the facts and in the circumstances of the case, there was material for the Tribunal to hold that services were actually rendered by Messrs. J. K. Traders Ltd., as sole selling agents, entitling them to the commission claimed to have been paid by the assessee-company ?" The assessee is a public limited company engaged in the manufacture and sale of iron, ....

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....peal. On further appeal, however., the Tribunal took the view that there was material to show that services were being rendered by the sole selling agent. The Tribunal pointed out that the genuineness of the agreement is not disputed nor is the actual payment disputed. It pointed out that clauses 7 and 9 of the agreement placed certain onerous obligations on the sole selling agent whereunder the a....