1984 (2) TMI 68

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....e court was delivered by MRS. SUJATA MANOHAR J.-This is an application under s. 256(2) of the I.T. Act, 1961, for asking the Tribunal to state a case and raise the following questions of law : (1) Whether, on the facts and in the circumstances of the case, in the absence of any evidence of the service rendered to the assessee for which the payment of Rs. 3,59,969 styled as commission to agen....

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....s does not come within the provisions of section 40(c) read with section 40A(5) of the Income-tax Act, 1961 ? " Rule has been issued only in respect of question No. 2 stated above. According to the Department, weighted deduction under s. 35B(1)(b) of the I.T. Act, 1961, should not be granted in respect of expenditure of Rs. 3,59,969, as according to the Department this was an amount in the n....

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....nt is an agreement of agency. Under one of the clauses of the agreement, the agents are required to use their best endeavour to secure a certain amount of business. The minimum amount of such business is also prescribed under the agreement. The agents are also required to publicise the assessee's products in the agent's territory and are required to maintain show-rooms at their own expense of a ce....