BHARGAVA K P Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 21 of the Excess Profits Tax Act (XV of 1940) read with Section 66(1) of the Indian Income-tax Act (XI of 1922).

(2.) THE question referred to us reads as follows :-

(3.) THE staff to be engaged for the commission agency business detailed in paragraph 17 consisted of cashiers, godown keepers, clerks, chowkidars and peons, and paragraphs 18 and 19 give the pay allowable to only godown keeper and cashier combined, godown keeper, literate chowkidar and illiterate chowkidar and commission payable to the assessee for guaranteeing their work. Those four posts were held by men in the commission agency business and not in the cash department.