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    <title>2017 (12) TMI 1355 - KERALA HIGH COURT</title>
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    <description>The High Court ruled in favor of the Revenue regarding the commission rate issue, setting aside the Tribunal&#039;s decision and reinstating the First Appellate Authority&#039;s finding. However, the High Court favored the assessee on the issues of unexplained cash credit and undisclosed investment in building construction. The appeals were disposed of accordingly based on these findings.</description>
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      <description>The High Court ruled in favor of the Revenue regarding the commission rate issue, setting aside the Tribunal&#039;s decision and reinstating the First Appellate Authority&#039;s finding. However, the High Court favored the assessee on the issues of unexplained cash credit and undisclosed investment in building construction. The appeals were disposed of accordingly based on these findings.</description>
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