https://www.taxtmi.com/caselaws?id=5398 The Supreme Court dismissed the appeal filed by the assessee against the Bombay High Court's decision not to direct the Tribunal to state questions of law under section 256(2) of the Income-tax Act, 1961. The case revolved around the deduction claim under section 37 for commission payments to various individuals in textile mills. The Tribunal found that the assessee failed to substantiate the claimed expenditure, citing discrepancies and lack of evidence. As the assessee did not challenge these findings directly, the High Court's refusal was upheld, emphasizing the importance of providing concrete evidence for deduction claims. en-us Thu, 18 Feb 1993 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5398 The Supreme Court dismissed the appeal filed by the assessee against the Bombay High Court's decision not to direct the Tribunal to state questions of law under section 256(2) of the Income-tax Act, 1961. The case revolved around the deduction claim under section 37 for commission payments to various individuals in textile mills. The Tribunal found that the assessee failed to substantiate the claimed expenditure, citing discrepancies and lack of evidence. As the assessee did not challenge these findings directly, the High Court's refusal was upheld, emphasizing the importance of providing concrete evidence for deduction claims. Case-Laws Income Tax Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5398