https://www.taxtmi.com/caselaws?id=15898 Commission expenditure was assessed on the facts of each year, and the Tribunal's estimate was upheld because no change in circumstances was shown to warrant interference. The Court accepted that the allowable commission deduction depended on year-specific factual findings and declined to disturb the factual conclusion that a disallowance of Rs. 40,000 was reasonable. The question was answered in favour of the assessee and against the Department. en-us Mon, 17 Mar 1997 00:00:00 +0530 Sat, 29 Aug 2009 17:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15898 Commission expenditure was assessed on the facts of each year, and the Tribunal's estimate was upheld because no change in circumstances was shown to warrant interference. The Court accepted that the allowable commission deduction depended on year-specific factual findings and declined to disturb the factual conclusion that a disallowance of Rs. 40,000 was reasonable. The question was answered in favour of the assessee and against the Department. Case-Laws Income Tax Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15898