https://www.taxtmi.com/caselaws?id=245623 The High Court upheld the decision that commission income received for the sale of tea was rightfully attributed to the company, not the individual assessee. The court found evidence supporting that the respondent acted as an agent for the company, utilizing the commission for loan repayment. The court dismissed the revenue's appeals, affirming that the commission income should be treated as belonging to the company based on factual findings and supporting evidence, with no substantial legal question arising. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 03 Apr 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245623 The High Court upheld the decision that commission income received for the sale of tea was rightfully attributed to the company, not the individual assessee. The court found evidence supporting that the respondent acted as an agent for the company, utilizing the commission for loan repayment. The court dismissed the revenue's appeals, affirming that the commission income should be treated as belonging to the company based on factual findings and supporting evidence, with no substantial legal question arising. Case-Laws Income Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245623