DE vs. ON PRIVATE LIMITED,JAMMUVS.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

purchases its supplies from different Distilleries/Breweries/ Wholesalers and sell the same to retailers. For running its business the Appellant had 27 employees on its pay rolls during the year. The pay package of these employees is also linked with the sales of the company. More the sales more will be sales incentive and in case of lesser sales the sale

DE vs. ON PRIVATE LIMITED,JAMMUVS.DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, JAMMU

In the result, both the appeals are dismissed