Ref. to High court , Bombay – Section 66(2) – (a) whether commission on hundics collected in British India in respect of direct sales from outside Br. India is assessable under sub sections (1) and (2) of Sec 4 and (b) Admissibility under section 10(2) (ix) of expenses for realizing debits of defunct Business.M/S Hiralal Kalyan Mal including M/S Tillock chand Kalyan Mal.
| Ministry/ Department/ Residency | Central Board of Revenue |
| Branch | Income Tax,Part-IV |
| From Year / Date (YYYY-MM-DD) |
1941 |
| To Year / Date (YYYY-MM-DD) |
1941 |
| Identifier | PR_750000050515 |
| File No./Reference No./Sheet No./Folio No. | R. Dis. 45(16)- I.T. |
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