1985 (7) TMI 61

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..... ssessee) carried on business in purchase and sale of milk cans made of aluminium alloy. Rupees 36,000 was paid as commission to M/s. Shiv Shankar Metal Works, Jagadhri, in pursuance of an agreement dated July 17, 1970, during the previous year, which ended on March 31, 1971. M/s. Shiv Shankar Metal Works were to help the assessee in procuring orders from various Government and semi-Government depa .....

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..... of the assessee to reduce the tax liability. It was also found that the partners of M/s. Shiv Shankar Metal Works were not related to the members of the assessee concern. Accordingly, by order dated August 20, 1976, the appeal was allowed and the necessary relief was granted to the assessee. Since the Tribunal refused to refer the case to this court on an application under section 256(1) of the In .....

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