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Documents citing Chief Commissioner Of Income-Tax vs Mysore Sales International Ltd. on 16 March, 1991

Commissioner Of Income-Tax vs Usha Telehoist Ltd. on 2 August, 1993

19. With great respect we fail to subscribe to the view taken by the Karnataka High Court in Chief CIT v. Mysore Sales International Ltd, [1992] 195 ITR 457, that the principle of ejusdem generis should apply in construing the expression "maintenance outside India of a branch, office or agency for the promotion of sales, etc." and the term "agency" should be interpreted to imply some establishment of like nature as a branch or office. Such interpretation is a contradiction in itself. When a person maintains an agency relation abroad that agency can predicate only to be the establishment of the agent and such agency can never be an establishment of the assessee. The principle of ejusdem generis applies only where the mention of specific items of the same genus is followed by an expression of a residuary nature pertaining to the same genus. For the invocation of the rule, there must be one distinct genus or category. The specific words must apply not to different objects of a widely varying character but to words which convey things or objects of one class or kind. Where this generic unity is absent the rule cannot apply. It is worthwhile to quote Farwell L. J. :
Calcutta High Court Cites 8 - Cited by 7 - Full Document

Chief Commissioner Of Income-Tax vs H.M.T. (International) Ltd. on 27 November, 1992

10. Mr. Raghavendra Rao strongly relied on the decision of this court in Chief CIT v. Mysore Sales International Ltd. [1992] 195 ITR 457. It was a case wherein certain commission paid to a foreign agent was sought to be brought within sub-clause (vi) of clause (b). Since the assessee had not maintained any agency outside India, it was held that the said sub-clause was not attracted. The decision again is based on the facts of the said case.
Karnataka High Court Cites 8 - Cited by 22 - Full Document

Commissioner Of Income-Tax vs South India Shipping Corporation Ltd. on 8 June, 1998

17. Learned counsel for the Revenue invited our attention to a decision of the Karnataka High Court in Chief CIT v. Mysore Sales International Ltd. [1992] 195 ITR 457, wherein the Karnataka High Court held that the maintenance of the agency should be for the promotion of sale and the commission paid for procuring a particular? sale would not qualify for weighted deduction.
Madras High Court Cites 17 - Cited by 147 - Full Document

Cadila Laboratories (P.) Ltd. vs Inspecting Assistant Commissioner on 24 December, 1992

15. It is true that a contrary view has been taken by the Karnataka High Court in the case of Chief CIT v. Mysore Sales International Ltd. [1992] 195 TTR 457 (Kar.). The Karnataka High Court has held that since the word "agency" occurs along with the words "brand" and "office" and since the word "maintenance" has also been used in said provision, the commission paid to foreign agents did not qualify for weighted deduction. We specifically inquired from the parties whether there was any decision of Gujarat High Court on the point in controversy and we were informed that there was no direct decision of Gujarat High Court on the point in controversy. We have considered both the decisions viz., the decision of Kerala High Court and the decision of Karnataka High Court. We prefer to rely on the decision of Kerala High Court. We respectfully follow said decision and hold that the commission paid to foreign agents in respect of export of goods would be eligible for weighted deduction under Section 35B( l)(b)(iv) of the Act. We further find that similar view has been taken by Special Bench of the Tribunal in the case of K.C.P.Ltd. v. ITO[1991] 38 ITD 15 (Hyd.). The Tribunal in that decision has observed that maintenance of agency means of act of continuing the relationship of principal and agent. We direct the ITO to allow weighted deduction on Rs. 3,10,054.
Income Tax Appellate Tribunal - Ahmedabad Cites 6 - Cited by 0 - Full Document

Commissioner Of Income-Tax vs Sivanandha Steels Ltd. on 17 November, 1998

4. Counsel for the Revenue submitted that the words "branch, office or agency" found in Section 35B(1)(b)(iv) have to be read and understood by applying the principle of "ejusdem generis" and as the agency here was not an agency wholly owned and maintained by assessee, the expenditure would not qualify for weighted deduction. Counsel relied on the decision of the Karnataka High Court in the case of Chief CIT v. Mysore Sales International Ltd. [1992] 195 ITR 457.
Madras High Court Cites 4 - Cited by 1 - R J Babu - Full Document

Commissioner Of Income Tax vs Sivananda Steels Ltd. on 17 November, 1998

4. Counsel for the Revenue submitted that the words "branch, office or agency" found in section 35B(I)(b)(iv) have to be read and understood by applying the principle "ejusdem generis" and as the agency here was not an agency wholly owned and maintained by assessee, the expenditure would not qualify for weighted deduction. Counsel relied on the decision of the Karnataka High Court in the case of Chief CIT v. Mysore Sales International Ltd. (1992) 195 ITR 457 (Kar).
Madras High Court Cites 4 - Cited by 0 - R J Babu - Full Document

Commissioner Of Income-Tax vs Srivilas Cashew Co. on 6 November, 1992

2. It is submitted on behalf of the petitioner herein that the Karnataka High Court has taken a different view in Chief CIT v. Mysore Sales International Ltd. [1992] 195 ITR 457 and, therefore, it is necessary to have an authoritative decision of the Supreme Court on this question. Learned counsel took us through the judgment of the Karnataka High Court. We find that a contrary view has been taken by the Karnataka High Court.
Kerala High Court Cites 4 - Cited by 2 - K S Paripoornan - Full Document
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