1979 (8) TMI 43

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..... S. P. SINGH J.-- The Income-tax Tribunal (Delhi Bench " B " has referred the following two questions of law for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the payments of Rs. 1,49,884 on account of guarantee commission and Rs. 1,81,101 on account of commission paid on sales of sugar passed all th .....

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..... the Super Profits Tax Act, 1963, and relates to the assessment year 1963-64. The order in this appeal was consequential to the order passed by the Tribunal in the quantum appeal of the assessee. The disallowance of these two items, viz., Rs. 1,81,104, on account of commission paid on sale of sugar and Rs. 74,942 on account of guarantee commission, had been considered by the Tribunal in the quantum .....

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