COMMISSIONER OF INCOME-TAX Vs. CHAMAN SILK MILLS

JUDGEMENT

(1.) THE matter here concerns the claim of the assessee-firm, Chaman Silk Mills, Amritsar, for weighted deduction under Section 35b of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), in respect of the payment of Rs. 14,083 made to Surinder Pal Bansal, during the assessment year 1977-78.

(2.) THE said Shri Surinder Pal Bansal was the assessee's travelling agent who was responsible for booking orders for the assessee in foreign countries. He had gone abroad taking samples with him and had, in fact, booked orders within the price range and latitudes as set by the assessee.

(3.) THE claim for weighted deduction was disallowed by the Income-tax Officer and the appeal against this order was also later dismissed by the Commissioner of Income-tax (Appeals ).