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COMMISSIONER OF INCOME-TAX versus SESHASAYEE BROS. (P.) LTD.


The revenue collection is provided for compensation at a fixed percentage of the managing agency's contract time and the minimum payment payable is an additional charge if the payable audit balance sheet and profit and loss account are accounted for by the company After the body was approved at the meeting, additional compensation was received only after such physical meeting of the Company Indian Income Tax Act, 1961

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