appointed Selling agents at a commission of 0-12-0% of all sales of sugar effected through the agents. Their Selling agent prior ... they were expected to do and they in turn had appointed sub-agents on commission basis for effecting sales at various places. The Income
Clause 7 after deducting the amounts admissible to it and its sub-agents in accordance with the break-up of distribution margin given ... agents" have been used. The interpretation of the said clauses does go to suggest that the assessee was the agent, who could have sub
deduction in respect of sums paid directly as
commission to some sub-agents, but on the main question
relating to the amounts paid ... appointed Selling agents at a commission of -0-12-0% of all
sales of sugar effected through the agents. Their Selling
agent prior
agent authorised in that behalf to perform part of the business of the agency is a substituted agent of the principal or the sub-agent ... were an agent originally appointed by the principal. The agent is responsible to the principal for the act of the
sub-agent; the sub-agent
assessee had the right to terminate the sub-agency by giving appropriate notice. The sub-agent was to be paid commission ... agent fails to procure any sales, the assessee need not pay anything to the agent. Therefore, the agent will have to maintain itself
contract was for the sale of certain goods by the sub-agent in the District of Poona on commission at the rate ... sub-agency were varied in June 1910 without the knowledge or consent of the defendant No. 2. The variation was that the sub-agent
insurance agent or a person acting on behalf of an insurer who for the purposes of insurance business employs insurance agents. " Insurance agent ... term " insurance agent" is given a wider meaning, would the expression " insurance agent" cover the sub-agent and also the chief
their turn appointed Messrs. Upper India Commission Agents Ltd. as their sub-agents on the 9th July, 1952. On the same day, the assessee also ... agents and brokers appointed by them. There was a continuous business activity which was carried on on behalf of the selling agents by the sub
Pawan Coal Company appointed M/s Nitin Marketing, Nagpur as Sub-agent for Maharashtra region.
The above said accused public servants entered into criminal conspiracy ... Pawan Coal Company, Kanpur, agent of NCCF and his Sub-agent, M/s Nitin Marketing, Nagpur, by allowing them to lift coal against bogus
agents. The monopoly of the State is not destroyed by giving "right to purchase" to agents and by agents appointing sub agents ... tendered to the agent or sub agent by or on behalf of a cultivator, the agent or sub agent shall pay the price thereof
