TMI Blog1987 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... our order in ITC No. 173 of 1984 (CIT v. Dalmia Cement Ltd. (No. 1) [1988] 173 ITR 87 (Delhi)). Question No. 3 is directly governed by the principles laid down by the Supreme Court in Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363 and calls for no reference. So far as question No. 4 is concerned, the circumstances are similar to what has been dealt with in the order dated April 9, 1987, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Officer and Commissioner of Income-tax to show that the services were in fact rendered by these field organisers. There is some force in this contention. But, after having carefully perused the orders of the Income-tax Officer, Commissioner of Incometax (Appeals) and the Tribunal, we have not been able to come across any positive material to show that the field organisers did render services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en made before the lower authorities but it does not appear from the record that these records were either produced before the authorities or examined by them. In our opinion, the matter needs to be looked into in greater detail and possibly it can be elucidated by the Tribunal at the stage of submitting a statement of the case. The Tribunal can, at the request of the assessee, forward to this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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