Sec. 37 Commission paid to agents for procurement of order for supply of liquor not allowable

Issue before court: Whether assessee is entitled to the benefit of disallowance of commission purportedly paid by assessee to its commission agents for procurement of order for supply of liquor. Whether High Court can exercise jurisdiction in absence of any question of perversity of the finding of the tribunal. Whether High Court have power to reframe the question after the conclusion of tribunal without giving an opportunity to assessee. Brief facts: Assessee is engaged in manufacture and sale of beer and other alcoholic beverages. In some states marketing corporations were established whi...