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1971 (8) TMI 64 - DELHI HIGH COURT"Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of the amount of commission paid to S. R. Dhodi against his share of profit from the Shalimar Cinema?" - Held that: There is also no force in the contention that the amount paid by the assessee as commission to Dhodi was for the benefit of the firm and not for that of the assessee. As stated above, the assessee had undertaken the responsibility of running the cinema strictly in accordance with the terms and conditions of the liceice and the rules in force. It was to discharge that personal responsibility that the assessee entered into an arrangement with Dhodi. The amount paid to Dhodi was thus for the benefit of the assessee and with a view to enable him to earn his share of the income of the partnership. We, therefore, answer the question, referred to this court, in the affirmative.
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