S.M. HAQ Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Income-tax Appellate Tribunal, Delhi Bench "B", Delhi has referred the following questions of law under section 256(2) of the Income-tax Act, 1961, hereinafter referred to as "the Act", for opinion to this court.

(2.) We have heard the learned counsel for the parties.

(3.) Learned counsel for the applicant submitted that Sri Habib Akhtar had expertise in preparing mixture of perfumed tobacco and by his effort the production was increased almost 100 per cent, and, therefore, the commission of Rs. 36,078 paid to Sri Habib Akhtar was fully justified and the view to the contrary taken by the authorities including that by the Tribunal is erroneous and cannot be sustained.