https://www.taxtmi.com/caselaws?id=201783 The court upheld the Assessing Officer's decision that commission and subsidy paid to cane growers were deductible under section 37(1) of the Income-tax Act. It found the assessment order set aside by the Commissioner to be valid, emphasizing that the Assessing Officer lacked jurisdiction to issue a new assessment order after the Commissioner's decision was overturned. The court also relied on a previous judgment in favor of the assessee to support its decision, highlighting the importance of consistency in applying legal precedents to resolve tax disputes. en-us Thu, 26 Nov 2009 00:00:00 +0530 Wed, 02 Jan 2013 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201783 The court upheld the Assessing Officer's decision that commission and subsidy paid to cane growers were deductible under section 37(1) of the Income-tax Act. It found the assessment order set aside by the Commissioner to be valid, emphasizing that the Assessing Officer lacked jurisdiction to issue a new assessment order after the Commissioner's decision was overturned. The court also relied on a previous judgment in favor of the assessee to support its decision, highlighting the importance of consistency in applying legal precedents to resolve tax disputes. Case-Laws Income Tax Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201783