forming part of the "marketing expenditure" incurred by M/s. McDowell Limited and debited to the assessee's account as his share ... expenditure, which has been transacting Indian made foreign liquor (IMFL) manufactured by McDowells is not allowable, on a conjoint reading of Sub-sections
forming part of the 'marketing expenditure' incurred by M/s McDowell Ltd. and debited to the assessee's account as his share ... expenditure, which has been transacting Indian made foreign liquor (IMFL) manufactured by McDowells is not allowable, on a conjoint reading of Sub-sections
assessee since the marketing invariably was in the hand of McDowell Company ?
2. Whether, on the facts and in the circumstances of the case ... Tribunal has found that the amount of shared expenses paid to McDowell are not hit by the provisions of Section
State of Bihar ( supra), State of Andhra Pradesh v. McDowell & Co. (AIR 1996 SC 1627), Laxmi Khandsari v. State ... otherwise in court.
21. In State of Andhra Pradesh and Ors. v. McDowell and Co. and Ors. (supra), three Judge Bench
Balaji Rice Company v. Commercial Tax Officer [1984] 55 STC 292 (AP), McDowell & Co. Ltd. v. Commercial Tax Officer ... second of the three cases, i.e., in the case of McDowell & Company Ltd. [1988] 68 STC 124 (AP) the court said that
basis of arbitrariness has been doubted in State of A.P. v. McDowell and Co.
Ld.Advocate General has cited the judgment in National Council
Industry Ltd. v. Associated Rubber Industry Ltd. [1986] 157 ITR 77 and McDowell and Co. Ltd. v. CTO [1985] 154 ITR 148 (SC) does
Sakarlal Balabhi .
34. Justice R.N. Mistra, delivering leading judgment in McDowell & Co. Ltd. v. CTO , examining the question about the jurisdiction
committed by the assessee in the light of the judgment in McDowell & Co. Limited v. Commercial Tax Officer . In this judgment Chinappa Reddy
case.
15. The judgment of Hon'ble the Supreme Court in McDowell and Co. Ltd. v. CTO , does take the view, that
