https://www.taxtmi.com/caselaws?id=282933 The Tribunal partially allowed the appeal, directing a 50% disallowance of the claimed secret commission of Rs. 5,20,055 paid by the assessee for unvouched commissions. The CIT (Appeals) upheld the disallowance, emphasizing that past practices could guide but not bind future decisions, and that the claimed amount was excessive and against public policy. The Tribunal considered the historical context of partial disallowances and concluded that 50% of the secret commission should be disallowed. en-us Wed, 04 Mar 1992 00:00:00 +0530 Sat, 31 Aug 2019 12:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282933 The Tribunal partially allowed the appeal, directing a 50% disallowance of the claimed secret commission of Rs. 5,20,055 paid by the assessee for unvouched commissions. The CIT (Appeals) upheld the disallowance, emphasizing that past practices could guide but not bind future decisions, and that the claimed amount was excessive and against public policy. The Tribunal considered the historical context of partial disallowances and concluded that 50% of the secret commission should be disallowed. Case-Laws Indian Laws Wed, 04 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282933