https://www.taxtmi.com/caselaws?id=23696 The High Court declined to answer the question posed by the Tribunal regarding the deduction of commission paid by the assessee under section 35B of the Income-tax Act. The Court directed the Tribunal to re-examine the matter and determine if the commission was indeed paid for obtaining information about markets outside India before deciding on the entitlement to the deduction. The case was remanded back to the Tribunal for further evaluation and clarification on the purpose of the commission payment for claiming the deduction under section 35B of the Income-tax Act. en-us Tue, 13 Jun 1989 00:00:00 +0530 Wed, 23 Dec 2009 12:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23696 The High Court declined to answer the question posed by the Tribunal regarding the deduction of commission paid by the assessee under section 35B of the Income-tax Act. The Court directed the Tribunal to re-examine the matter and determine if the commission was indeed paid for obtaining information about markets outside India before deciding on the entitlement to the deduction. The case was remanded back to the Tribunal for further evaluation and clarification on the purpose of the commission payment for claiming the deduction under section 35B of the Income-tax Act. Case-Laws Income Tax Tue, 13 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23696