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Showing 41 to 41 of 41 Records

• 1952 (3) TMI 14
  

  Managing agent

  
  
  ... ...
  ... ... ..... receiving his profits only in the form of commission on the goods sold by him. The question as to the capacity in which, in any particular case, the sole agent happens to be working, will depend on the facts of that case. In the case before us. there is nothing at all to indicate that the assessee-firm, in taking over the sole agency of Messrs. Shankar Sugar Mills Limited, entered into any contract which created the relationship of master and servant. On the other hand, the considerations which have weighed with us, in holding that the work of managing agency of Messrs. Shankar Sugar Mills Limited was being carried on by the assessee-firm as their own business equally apply to their sole agency business also and it must be held that the income gained by the assessee-firm as sole agents was income or profit from their business. We, therefore, answer the question referred to us in the affirmative. The Department is entitled to its costs which we assess at Rs. 300 in each case.

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