Commissioner of Income Tax, Bombay Vs. Chika Ltd., Bombay - Court Judgment

SooperKanoon Citationsooperkanoon.com/841525
SubjectDirect Taxation
CourtSupreme Court of India
Decided OnMay-14-1999
Judge B.N. Kirpal and; D.P. Mohapatra, JJ.
AppellantCommissioner of Income Tax, Bombay
RespondentChika Ltd., Bombay
Excerpt:
- the text below is only a summarized version of the order pronouncedfollowing the decision in the case of cit v. step well industries ltd., , it was held that the deduction u s 35-b of income tax act could not be claimed in respect of commission paid in india for the sales made outside india. appeal was allowed.
Judgment:
The Text below is only a summarized version of the order pronounced

Following the decision in the case of CIT v. Step well Industries Ltd., , it was held that the deduction u s 35-B of Income Tax Act could not be claimed in respect of commission paid in India for the sales made outside India. Appeal was allowed.