1999 (9) TMI 78

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..... dgment of the court was delivered by ARIJIT PASAYAT C. J.---Pursuant to the direction given by this court the following question have been referred by the Income-tax Appellate Tribunal, Cochin Bench (in short "the Tribunal"), in proceedings under section 256(2) of the Income-tax Act, 1961 (in short "the Act") : "1. Whether, on the facts and in the circumstances of the case, the assessee, enga .....

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..... n 35B(1)(iv)?" So far is the first two questions are concerned the decision of the apex court in CIT v. Relish Foods [1999] 237 ITR 59 is squarely applicable. Therefore, these questions are answered in the negative in favour of the Revenue and against the assessee. So far as the third question is concerned learned counsel for the Revenue referred to the decision of the apex court in Aravinda Par .....

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..... sfied. There is, in the first place, no maintenance by the asses-see of the agency. Secondly, the expenditure has to be incurred on the promotion of sales of the assessee's goods outside India. When expenditure is incurred by way of payment of commission on particular sales that is not expenditure on the promotion of the assessee's sales in general." It has to be factually found out that the ass .....

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