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

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

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).
Karnataka High Court Cites 4 - Cited by 9 - N Venkatachala - Full Document

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

5. Counsel for the assessee on the other hand submitted that all other High Courts which had occasion to consider similar claims have upheld the claim Reference was made to the decision of the Calcutta High Court in the case of CIT v. Usha Telehoist Ltd. (1995) 212 ITR 177 (Cal) that of the Gauhati High Court in the case of CIT v. Assam Frontier Tea Ltd. (1997) 224 ITR 398 and of the Kerala High Court in the case of Srivilas Cashew Co. v. CIT (1992) 196 ITR 887 (Ker), wherein it was held that commission paid to an agent abroad for effecting sales of the assessee's products abroad would amount to expenditure on maintaining an agency thereby qualify for weighted deduction under section 35B(1)(b)(iv).
Calcutta High Court Cites 8 - Cited by 7 - Full Document

Deputy Commissioner Of Income-Tax vs Assam Frontier Tea Ltd. on 20 April, 1993

5. Counsel for the assessee on the other hand submitted that all other High Courts which had occasion to consider similar claims have upheld the claim Reference was made to the decision of the Calcutta High Court in the case of CIT v. Usha Telehoist Ltd. (1995) 212 ITR 177 (Cal) that of the Gauhati High Court in the case of CIT v. Assam Frontier Tea Ltd. (1997) 224 ITR 398 and of the Kerala High Court in the case of Srivilas Cashew Co. v. CIT (1992) 196 ITR 887 (Ker), wherein it was held that commission paid to an agent abroad for effecting sales of the assessee's products abroad would amount to expenditure on maintaining an agency thereby qualify for weighted deduction under section 35B(1)(b)(iv).
Income Tax Appellate Tribunal - Gauhati Cites 23 - Cited by 4 - Full Document

Srivilas Cashew Co. vs Commissioner Of Income-Tax on 12 August, 1991

5. Counsel for the assessee on the other hand submitted that all other High Courts which had occasion to consider similar claims have upheld the claim Reference was made to the decision of the Calcutta High Court in the case of CIT v. Usha Telehoist Ltd. (1995) 212 ITR 177 (Cal) that of the Gauhati High Court in the case of CIT v. Assam Frontier Tea Ltd. (1997) 224 ITR 398 and of the Kerala High Court in the case of Srivilas Cashew Co. v. CIT (1992) 196 ITR 887 (Ker), wherein it was held that commission paid to an agent abroad for effecting sales of the assessee's products abroad would amount to expenditure on maintaining an agency thereby qualify for weighted deduction under section 35B(1)(b)(iv).
Kerala High Court Cites 4 - Cited by 9 - Full Document
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