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<h1>Delhi High Court Dismisses Petition on Commission Disallowance</h1> The High Court of Delhi dismissed the petition challenging the disallowance of commission paid to Synfibre Sales Corporation under the Income-tax Act for ... Business Expenditure The High Court of Delhi dismissed the petition regarding the disallowance of commission paid to Synfibre Sales Corporation under section 40A(2)(a) and 40A(2)(b)(ii) of the Income-tax Act for the assessment year 1975-76. The court declined to refer the question to the Tribunal based on a previous decision by the Allahabad High Court. The petition was dismissed with no order as to costs.