https://www.taxtmi.com/caselaws?id=21258 The Court upheld the Tribunal's decision to allow the assessee's claim of commission payment to M/s. Standard Electrode Corporation for the assessment year 1966-67. Previous disallowances for the assessment years 1964-65 and 1965-66 were overturned based on new evidence showing services were rendered by M/s. Standard Electrode Corporation. The Court emphasized the importance of evidence, approvals from regulatory bodies, and self-contained assessment years in determining the correctness of commission payments. The petition challenging the Tribunal's decision was dismissed as no legal question arose, affirming the Tribunal's findings supported by the evidence. en-us Tue, 25 Feb 1992 00:00:00 +0530 Sat, 21 Nov 2009 11:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21258 The Court upheld the Tribunal's decision to allow the assessee's claim of commission payment to M/s. Standard Electrode Corporation for the assessment year 1966-67. Previous disallowances for the assessment years 1964-65 and 1965-66 were overturned based on new evidence showing services were rendered by M/s. Standard Electrode Corporation. The Court emphasized the importance of evidence, approvals from regulatory bodies, and self-contained assessment years in determining the correctness of commission payments. The petition challenging the Tribunal's decision was dismissed as no legal question arose, affirming the Tribunal's findings supported by the evidence. Case-Laws Income Tax Tue, 25 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21258