https://www.taxtmi.com/article/detailed?id=1081 Taxability of commission payments connected to an Indian defence contract was sustained on the basis of material available on record, surrounding circumstances, human conduct and preponderance of probabilities; official investigative reports and enquiry material were treated as admissible evidence, and the assessing officer may reasonably estimate deemed income when the assessee is evasive, with Indian tax jurisdiction attaching to connected payments and recipients. en-us Tue, 04 Jan 2011 16:19:09 +0530 Tue, 04 Jan 2011 16:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1081 Taxability of commission payments connected to an Indian defence contract was sustained on the basis of material available on record, surrounding circumstances, human conduct and preponderance of probabilities; official investigative reports and enquiry material were treated as admissible evidence, and the assessing officer may reasonably estimate deemed income when the assessee is evasive, with Indian tax jurisdiction attaching to connected payments and recipients. Articles Income Tax Tue, 04 Jan 2011 16:19:09 +0530 https://www.taxtmi.com/article/detailed?id=1081