https://www.taxtmi.com/caselaws?id=23466 The court directed the Tribunal to refer the issues of deductibility of commission paid to Nishi Technos and bad debts amounting to Rs. 1,25,271 for the court's opinion. The Tribunal allowed the deduction for the commission payment despite doubts about the party's existence, based on evidence of a demand draft. For the bad debts, the Tribunal considered the past practice of claiming and recovering bad debts, allowing the deduction for the current year due to detailed evidence of non-recovery. The court noted questions of law arising from the new evidence and directed a statement of case without awarding costs. en-us Mon, 06 Mar 1989 00:00:00 +0530 Sat, 19 Dec 2009 15:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23466 The court directed the Tribunal to refer the issues of deductibility of commission paid to Nishi Technos and bad debts amounting to Rs. 1,25,271 for the court's opinion. The Tribunal allowed the deduction for the commission payment despite doubts about the party's existence, based on evidence of a demand draft. For the bad debts, the Tribunal considered the past practice of claiming and recovering bad debts, allowing the deduction for the current year due to detailed evidence of non-recovery. The court noted questions of law arising from the new evidence and directed a statement of case without awarding costs. Case-Laws Income Tax Mon, 06 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23466