1990 (10) TMI 54 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the assessee company, stating that there was sufficient material to show that services were actually rendered by the sole selling agent, entitling them to the commission claimed. The Tribunal found that the agreement between the parties placed obligations on the agent, who indemnified the assessee for losses and was involved in preparing bills and procuring orders. The court upheld the Tribunal's decision, stating that there was material to support the services rendered by the agent.