https://www.taxtmi.com/caselaws?id=64696 Inadequate inquiry into the genuineness of a commission payment, including the existence of any verbal arrangement, actual services rendered, and the recipient's capacity to earn the commission, justified remand for fresh examination. The related commission expenditure was also not treated as finally disallowed because some outlay may have been incurred in earning the commission and the matter required reconsideration on evidence. Both issues were sent back to the assessing authority for fresh adjudication after proper hearing, with the merits left open. en-us Tue, 20 Jan 1987 00:00:00 +0530 Wed, 09 Feb 2011 13:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64696 Inadequate inquiry into the genuineness of a commission payment, including the existence of any verbal arrangement, actual services rendered, and the recipient's capacity to earn the commission, justified remand for fresh examination. The related commission expenditure was also not treated as finally disallowed because some outlay may have been incurred in earning the commission and the matter required reconsideration on evidence. Both issues were sent back to the assessing authority for fresh adjudication after proper hearing, with the merits left open. Case-Laws Income Tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64696