https://www.taxtmi.com/caselaws?id=27036 The court affirmed the addition of the commission under section 40(b) for all assessment years. It upheld the reopening of assessments under section 147(a) for all years except 1962-63, where the assessment reopening was deemed invalid due to sufficient disclosure by the assessee. The court ruled against the assessee on the validity of adding back the commission and reopening assessments, except for the assessment year 1962-63, where the ruling favored the assessee. No costs were awarded. en-us Fri, 26 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 13:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27036 The court affirmed the addition of the commission under section 40(b) for all assessment years. It upheld the reopening of assessments under section 147(a) for all years except 1962-63, where the assessment reopening was deemed invalid due to sufficient disclosure by the assessee. The court ruled against the assessee on the validity of adding back the commission and reopening assessments, except for the assessment year 1962-63, where the ruling favored the assessee. No costs were awarded. Case-Laws Income Tax Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27036