https://www.taxtmi.com/caselaws?id=38147 A Tribunal's finding on deduction is not vitiated merely because it does not expressly deal with every contrary finding of the appellate authority, where the record shows that relevant evidence was considered and the conclusion was independently reached. The Court noted that the Tribunal examined the agreement, the manager's continued services, and prior-year payments before accepting the assessee's claim. Since the finding was not based on ignoring material evidence or on no evidence, there was no misdirection in law and the deduction was upheld. en-us Wed, 07 Dec 1977 00:00:00 +0530 Sat, 03 Apr 2010 13:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38147 A Tribunal's finding on deduction is not vitiated merely because it does not expressly deal with every contrary finding of the appellate authority, where the record shows that relevant evidence was considered and the conclusion was independently reached. The Court noted that the Tribunal examined the agreement, the manager's continued services, and prior-year payments before accepting the assessee's claim. Since the finding was not based on ignoring material evidence or on no evidence, there was no misdirection in law and the deduction was upheld. Case-Laws Income Tax Wed, 07 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38147