Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1966 (1) TMI 3 - HC - Income Tax
receipts by way of Commission/rebate on purchase of petrol/diesel and proceeds of sales of tyres, tubes and empty barrels in a transport business constitute income - payment of tips/mamools in transport business is deductible in computing the income - they were held to be allowable