TMI Blog2001 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue three questions have been referred for our opinion in respect of A.Y. 1983-84. 2. We have heard learned counsel Mr. B.B.Naik instructed by Mr. M.R.Bhatt for the Revenue. Though served, none appears for Official Liquidator for the respondent-Company which is in liquidation. Question No.1 Whether, the Appellate Tribunal is right in law and on facts in not treating the trading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed that view. In the Reference, at the instance of the assessee, this Court held that the assessee had received the disputed amount described as excise duty which it was otherwise entitled to collect as per of the sale price (though it showed it separately in the invoices) from the buyers, and that the amount had been collected in no other character except as seller of goods as part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd.? 6. Mr. Naik, learned counsel for the Revenue fairly states that the controversy raised herein is concluded by the decision of this Court in COMMISSIONER OF INCOME-TAX v. ASHOK MILLS LTD. (1996) 218 ITR 526, which was also pertaining to commission paid to Mettur Beard-Shell Pvt. Ltd., for the user of its trade-mark Tebilized , where this Court held that such commission was revenue e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the promotion of sales outside India of the assessee's goods, services or facilities and that such branch, office or agency should be for the promotion of sales outside India of the assessee's goods, services or facilities, but when payment is made of commission to agents outside India on the amount of turnover of the goods sold, it would not qualify for the relief under section 35B(i) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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