https://www.taxtmi.com/caselaws?id=204383 The High Court remanded the case back to the Assessing Officer for further investigation after the appellant's counsel highlighted that the company receiving the disallowed commission payment had filed an income tax return for the same assessment year, indicating transparency in tax filings. The court directed the Assessing Officer to verify this information and reassess the case based on the new evidence, emphasizing the need for a thorough examination before making a final decision. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 19 Dec 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204383 The High Court remanded the case back to the Assessing Officer for further investigation after the appellant's counsel highlighted that the company receiving the disallowed commission payment had filed an income tax return for the same assessment year, indicating transparency in tax filings. The court directed the Assessing Officer to verify this information and reassess the case based on the new evidence, emphasizing the need for a thorough examination before making a final decision. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204383