https://www.taxtmi.com/caselaws?id=346670 The High Court upheld the Tribunal's decision in a tax appeal case concerning the disallowance of a sales commission claim. The Court emphasized taxing income based on actual receipts, concluding that the assessee should only be taxed on the amount actually received. The Court found no legal issues warranting consideration and dismissed the Revenue's appeals, supporting the principle that taxation should reflect actual income derived. en-us Thu, 03 Aug 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346670 The High Court upheld the Tribunal's decision in a tax appeal case concerning the disallowance of a sales commission claim. The Court emphasized taxing income based on actual receipts, concluding that the assessee should only be taxed on the amount actually received. The Court found no legal issues warranting consideration and dismissed the Revenue's appeals, supporting the principle that taxation should reflect actual income derived. Case-Laws Income Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346670