https://www.taxtmi.com/caselaws?id=19579 The case involved a dispute over the validity of claiming allowance for secret commission, with the Income-tax Officer initially disallowing the commission but the Appellate Assistant Commissioner and Tribunal allowing it based on trade practice. The Revenue challenged the Tribunal's decision, but the High Court upheld it, emphasizing the Tribunal's authority in analyzing evidence and trade practices. The judgment highlights the significance of evidence and tax authorities' discretion in expense deductibility, as well as the limitations of appellate courts in overturning tribunal findings based on factual evidence. en-us Wed, 15 Jun 1994 00:00:00 +0530 Sat, 07 Nov 2009 11:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19579 The case involved a dispute over the validity of claiming allowance for secret commission, with the Income-tax Officer initially disallowing the commission but the Appellate Assistant Commissioner and Tribunal allowing it based on trade practice. The Revenue challenged the Tribunal's decision, but the High Court upheld it, emphasizing the Tribunal's authority in analyzing evidence and trade practices. The judgment highlights the significance of evidence and tax authorities' discretion in expense deductibility, as well as the limitations of appellate courts in overturning tribunal findings based on factual evidence. Case-Laws Income Tax Wed, 15 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19579