1985 (7) TMI 61

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.... GOKAL CHAND MITTAL J.-M/s. Ishwar Prakash and Bros. (hereinafter called the assessee) carried on business in purchase and sale of milk cans made of aluminium alloy. Rupees 36,000 was paid as commission to M/s. Shiv Shankar Metal Works, Jagadhri, in pursuance of an agreement dated July 17, 1970, during the previous year, which ended on March 31, 1971. M/s. Shiv Shankar Metal Works were to help the....

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....was genuinely paid to that concern and was not an effort to divert the income of the assessee to reduce the tax liability. It was also found that the partners of M/s. Shiv Shankar Metal Works were not related to the members of the assessee concern. Accordingly, by order dated August 20, 1976, the appeal was allowed and the necessary relief was granted to the assessee. Since the Tribunal refused to....