https://www.taxtmi.com/caselaws?id=9673 The High Court ruled in favor of the Revenue and against the assessee, disposing of the reference. The Tribunal's decision to modify the Commissioner's order under section 263 regarding the disallowance of additional commission was upheld. The Court emphasized the importance of fair assessment practices, proper investigation, and the Tribunal's wide powers to ensure a just and thorough evaluation of claims under the Income-tax Act. en-us Tue, 17 Jan 2006 00:00:00 +0530 Sun, 28 Jun 2009 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9673 The High Court ruled in favor of the Revenue and against the assessee, disposing of the reference. The Tribunal's decision to modify the Commissioner's order under section 263 regarding the disallowance of additional commission was upheld. The Court emphasized the importance of fair assessment practices, proper investigation, and the Tribunal's wide powers to ensure a just and thorough evaluation of claims under the Income-tax Act. Case-Laws Income Tax Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9673