Search Results for "Commission Agent"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Commission Agent"

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High Court

Gujarat High Court Upholds Validity of Gujarat Agricultural Produce Markets (Amendment) Act, 2019 — Petitions Challenging Levy of Market Fee on Commission Agents Dismissed. The Court held that the amendment expanding the definition of 'trader' to include commission agents and the imposition of market fee on them is within the legislative competence of the State and does not violate Articles 14, 19(1)(g), 301, or 304 of the Constitution.

19 Feb 2026

The petitioners, who are commission agents operating in various Agricultural Produce Market Committees (APMCs) in Gujarat, challenged the constitution...

Supreme Court

Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

20 Mar 1959

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

High Court

High Court Dismisses Assessee's Appeal in Income Tax Case — Commission Payment Disallowance Upheld. The court held that the Tribunal's finding that commission agents had not rendered services was based on valid material and sustainable under Section 37(1) of the Income Tax Act, 1961.

31 Aug 2023

The appellant, The Indian Hume Pipe Co. Ltd., is a listed company engaged in manufacturing and sale of RCC pipes, steel pipes, etc. For the assessment...

Supreme Court

Supreme Court Allows Agent's Suit for Accounts Against Principal in Case Involving Promissory Note. Oral Agreement to Defer Enforcement of Promissory Note Until Accounting Held Provable as Condition Precedent Under Section 92 of Indian Evidence Act, 1872.

25 Mar 1966

The litigation arose out of a dispute between an agent and his principals. The agent sued the principals for rendition of accounts for the period of h...

Supreme Court

Supreme Court Reverses High Court's Order for Accounts; Holds Export Transactions as Sales Not Agency. Distinction Between Sale and Agency Clarified Under Indian Contract Act, 1872, Based on Contractual Terms and Course of Dealing.

22 Mar 1966

The dispute arose between a trader in hides and skins (respondent) and an exporter (appellant) over the nature of their contractual relationship durin...

Supreme Court

Supreme Court Dismisses Assessee's Claim to Treat Compensation as Capital Receipt Under Income Tax Act. Lump sum payment received by managing agent for reduction in remuneration held to be revenue receipt as it was in lieu of future profits and not for loss of managing agency.

4 Aug 1959

The assessee firm, M/s. Godrej & Company, was appointed managing agent of a limited company for thirty years from November 9, 1933, under an agreement...

High Court

Bombay High Court Quashes Criminal Proceedings Against Agent in Investment Scheme Fraud Case — Lack of Evidence of Dishonest Intention at Inception. Petitioner, a student agent appointed to mobilize investments, cannot be held liable under Section 420 IPC for alleged cheating by the company when there is no material to show he had fraudulent intent from the beginning.

4 May 2006

The petitioner, Ravi Ratan Badlani, was a 23-year-old student pursuing his final year B.Com. He was appointed as an agent by Arrow Global Agrotech Ltd...

High Court

Bombay High Court Dismisses Petition of LIC Agent Challenging Termination and Forfeiture of Renewal Premiums. Suppression of Material Fact Regarding Life Assured's Hospitalization Justifies Termination Under Regulation 16(1) of LIC (Agents) Regulations, 1972.

6 May 2014

The petitioner, Ramrao Manikrao Biradar, was appointed as an agent of the Life Insurance Corporation of India (LIC) on 11 April 1989 with agent code N...

Supreme Court

Supreme Court Disagrees with Rajni Tandon on Interpretation of 'Person Executing' under Section 32(a) of Registration Act, 1908. Power-of-Attorney Holder Not Executant; Authentication under Section 33 Required for Agent Presenting under Section 32(c).

26 Jul 2026

The present appeals before the Supreme Court of India arose from a civil suit concerning the validity of an Irrevocable General Power of Attorney date...

High Court

Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

14 Aug 2014

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

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