https://www.taxtmi.com/caselaws?id=23653 The court upheld the Tribunal's decision to allow the deduction for commission payments to Mr. Jain, as his identity was established through various evidence. The court emphasized the importance of considering all material facts fairly. However, regarding the deduction claimed for bad debts, the court raised a question of law on the lack of proper verification of supporting documents. The court directed the Tribunal to refer the reframed question for decision, while rejecting the reference application for the first question. No costs were awarded in the case. en-us Fri, 17 Feb 1989 00:00:00 +0530 Wed, 23 Dec 2009 10:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23653 The court upheld the Tribunal's decision to allow the deduction for commission payments to Mr. Jain, as his identity was established through various evidence. The court emphasized the importance of considering all material facts fairly. However, regarding the deduction claimed for bad debts, the court raised a question of law on the lack of proper verification of supporting documents. The court directed the Tribunal to refer the reframed question for decision, while rejecting the reference application for the first question. No costs were awarded in the case. Case-Laws Income Tax Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23653