BADRINATH AGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a case stated under section 66(2) of the Income-tax Act 1922 (hereinafter referred to as the Act).

(2.) WHETHER, in any case, the income-tax authorities were not liable to split up the total estimated turnover of Rs. 1,50,000 into turnover of business on commission and turnover of business on own account and applied a lower rate on turnover from business on commissio ?

(3.) FOR the reasons given above the questions referred are answered against the assessee. The assessee will pay the costs of this reference, which we assess at Rs. 200. Counsels fee is also assessed at Rs. 200.