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.

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