https://www.taxtmi.com/caselaws?id=328678 The Tribunal held that commission receipts from M/s. Siemens Ltd. were assessable in the appellants' hands. The rejection of the rectification petition under Section 154 was upheld as debatable. The issue of notice under Section 143(2) after the prescribed period was not considered due to lack of factual findings in favor of the appellant. The substantial questions of law were decided against the appellant/assessee, leading to the dismissal of the appeals and closure of related petitions. en-us Tue, 08 Mar 2016 00:00:00 +0530 Fri, 10 Jun 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328678 The Tribunal held that commission receipts from M/s. Siemens Ltd. were assessable in the appellants' hands. The rejection of the rectification petition under Section 154 was upheld as debatable. The issue of notice under Section 143(2) after the prescribed period was not considered due to lack of factual findings in favor of the appellant. The substantial questions of law were decided against the appellant/assessee, leading to the dismissal of the appeals and closure of related petitions. Case-Laws Income Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328678