https://www.taxtmi.com/caselaws?id=2129 The High Court upheld the Tribunal's decision regarding the assessment of increased commission payments to related parties by the Assessee for tax years 1991-92 and 1992-93. The court found that the commission increase lacked justification and was not supported by evidence of increased expenses. Emphasizing it as a factual finding, the Court dismissed the Assessee's appeals, affirming the Tribunal's ruling. en-us Tue, 08 May 2007 00:00:00 +0530 Fri, 01 Aug 2008 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2129 The High Court upheld the Tribunal's decision regarding the assessment of increased commission payments to related parties by the Assessee for tax years 1991-92 and 1992-93. The court found that the commission increase lacked justification and was not supported by evidence of increased expenses. Emphasizing it as a factual finding, the Court dismissed the Assessee's appeals, affirming the Tribunal's ruling. Case-Laws Income Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2129