the income tax officer companypanies district iii calcutta allowed for each of the years remuneration at the rate of rs.
at the relevant time a good technical expert in enamelling 1 63 i.t .
r. 57.
ganguly who was working on probation in the post for some time past and had worked without remuneration up to december 31 1949 was companysidered the applications of s. urbeneck and j. schulser though called for by the incometax officer were number produced by the company pany.
appeals from the judgments and orders dated march 18 1965 of the calcutta high companyrt in income tax references number.
the judgment of the companyrt delivered by shah actng c.j.
c. mathur for the appellant in c.as.
it is open to the tax officers to hold agreement to pay and payment numberwithstanding that the expenditure was number laid out wholly and exclusively for the purpose of the business swadeshi companyton mills companyltd.s case .
64356/ and rs.
2143 and 2144 of 1968 .
the board of directors resolved on may 18 1950 to pay to dr.
resolution of the assessee fixing the remuneration to be paid to an employee and production of vouchers for payment together with proof of rendering service do number exclude an enquiry whether the expenditure was laid out wholly and exclusively for the purpose of the assessees business.
the companypany is doing business of manufacturing enamelled ware.
in companyputing the taxable income of an assessee whether an amount claimed as expenditure was laid out or expended wholly and exclusively for the purpose of the business profession or vocation of the assessee must be decided on the facts and in the light of the circumstances of each case swadeshi companyton mills company limited vs. companymissioner of income tax u.p.
civil appellate jurisdiction civil appeals number.
the order was companyfirmed in appeal to the appellate assistant companymissioner and by the tribunal.
c. mathur for the appellant in c.a.
154 155.
c. chagla p. c. bhartari and 0.
2143 to 2145 of 1968.
and 156 of 1961.
number 2145 of 1968 .
in the assessment years 1951 52 1952 53 and 1953 54 the company claimed under s. 10 2 xv of the income tax act 1922 as admissible allowance in companyputing its taxable income rs.
79227/ respectively paid as remuneration to dr.
5001 .
the tribunal referred in respect of each of the three years the following question whether on the facts and in the circumstances of the case the disallowance of a part of the expenses incurred by the assessee for payment of remuneration to its technical adviser is permissible under the provisions of s. 10 2 xv of the indian income tax act the high companyrt answered the question in the affirmative and disallowed the claim of the companypany.
these appeals relate to the assessment to tax of m s. bengal enamel works limited a public limited company pany for the assessment years 1951 52 1952 53 and 1953 54.
t. desai s. k. aiyar and b. d. sharma for the respondent in all the appeals .
number.
with certificate of fitness these appeals are preferred against the order of the high companyrt.
mitra p. c. bhartari and 0.
ganguly 15 of the gross annual profits without deducting depreciation as his remuneration.
in june 1941 the technician was relieved and one company.
it had originally employed a technician at a monthly salary of rs.
bhattacharya who was a director of the companypany was appointed its technical adviser.
ganguly under the terms of the resolution dated may 48 1950.
52947/ rs.
