https://www.taxtmi.com/caselaws?id=328890 The High Court dismissed the tax appeals, affirming the Tribunal's decision to allow the claim for commission expenditure without a revised return. The Court emphasized the powers of the Appellate Commissioner and the Tribunal to entertain new grounds or claims based on existing record material, in line with the objective of taxing real income. en-us Thu, 09 Jun 2016 00:00:00 +0530 Thu, 16 Jun 2016 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328890 The High Court dismissed the tax appeals, affirming the Tribunal's decision to allow the claim for commission expenditure without a revised return. The Court emphasized the powers of the Appellate Commissioner and the Tribunal to entertain new grounds or claims based on existing record material, in line with the objective of taxing real income. Case-Laws Income Tax Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328890