https://www.taxtmi.com/caselaws?id=181529 A question need not be referred where it is already covered by a binding decision of the same Court, and the first question was therefore answered in favour of the assessee without further reference. On the second question, the Tribunal's allowance of secret commission as a deduction was based on evidence, including a board resolution authorising payment and the competitive nature of the trade. As no perversity or lack of evidentiary support was shown, the question was not referred. The reference application was rejected and the rule discharged without costs. en-us Tue, 07 Feb 1984 00:00:00 +0530 Tue, 19 Apr 2016 14:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181529 A question need not be referred where it is already covered by a binding decision of the same Court, and the first question was therefore answered in favour of the assessee without further reference. On the second question, the Tribunal's allowance of secret commission as a deduction was based on evidence, including a board resolution authorising payment and the competitive nature of the trade. As no perversity or lack of evidentiary support was shown, the question was not referred. The reference application was rejected and the rule discharged without costs. Case-Laws Income Tax Tue, 07 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181529