https://www.taxtmi.com/caselaws?id=26049 The High Court ruled against the assessee for Assessment Years 1972-73 and 1973-74, denying the claimed commission payment deductions due to lack of evidence. Emphasizing the importance of concrete evidence in tax assessments, the court held that the individual's unchallenged denial and absence of supporting proof rendered the deductions inadmissible. The judgments underscored the necessity of adhering to legal principles and evidentiary standards in tax assessments, ultimately ruling in favor of the Revenue in both instances. en-us Wed, 19 Mar 1986 00:00:00 +0530 Tue, 02 Feb 2010 14:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26049 The High Court ruled against the assessee for Assessment Years 1972-73 and 1973-74, denying the claimed commission payment deductions due to lack of evidence. Emphasizing the importance of concrete evidence in tax assessments, the court held that the individual's unchallenged denial and absence of supporting proof rendered the deductions inadmissible. The judgments underscored the necessity of adhering to legal principles and evidentiary standards in tax assessments, ultimately ruling in favor of the Revenue in both instances. Case-Laws Income Tax Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26049