https://www.taxtmi.com/caselaws?id=27069 The High Court allowed the firm's application and directed the Tribunal to refer questions regarding the denial of the deduction for commission payment under section 37 despite eligibility under section 36(1)(ii). The court emphasized that the commission could be deductible under section 36(1)(ii) without being impacted by the rejection under section 37, ruling in favor of the firm. en-us Wed, 01 May 1985 00:00:00 +0530 Wed, 10 Feb 2010 15:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27069 The High Court allowed the firm's application and directed the Tribunal to refer questions regarding the denial of the deduction for commission payment under section 37 despite eligibility under section 36(1)(ii). The court emphasized that the commission could be deductible under section 36(1)(ii) without being impacted by the rejection under section 37, ruling in favor of the firm. Case-Laws Income Tax Wed, 01 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27069