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Commissioner Of Income-Tax, Kerala, ... vs Travancore Sugar & Chemicals Ltd on 27 October, 1972 cites

British Sugar Manufacturers, Ltd. vs Harris (Inspector Of Taxes). on 16 December, 1937

In British Sugar Manufacturers Ltd. v. Harris(1) which the Tribunal said on the facts was nearest to the case before us, the company was carrying on business as manufacturers of beat sugar, had agreed to pay to two bodies in each of four years for division between them as they mutually agreed upon 20% of the net profits of the company in consideration of their giving to the company the full benefit of their technical and financial knowledge and experience, and giving to the company and its directors advice to the best of their ability respectively on all questions of or relating to manufacture and finance and disposal of the company's products. It was held, reversing the decision of Finalay J., that in ascertaining the profits or gains of the (1) 5 I.T.R. 270.
Calcutta High Court Cites 1 - Cited by 39 - Full Document

The Pondicherry Railway Company Ltd. vs The Commissioner Of Income-Tax on 26 March, 1931

In that view it was held that the deduction was not allowable. The Privy Council in order to avoid any misconception was careful enough while arriving at that conclusion to say that they have not taken the view that the case is governed by the decision in Pondicherry case though that case no doubt throws light on the nature of the problem which has to be solved in the case before them, and they further added that a sentence in the judgment in that case has been explained, if explanation was necessary, by Lord Macmillan in the subsequent case of W.H.E. Adamson v. Union Cold Storage Company (see pages 278-279).
Bombay High Court Cites 9 - Cited by 78 - Full Document
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