https://www.taxtmi.com/caselaws?id=786832 Revisional jurisdiction was applied where the assessing officer failed to make enquiries that ought to have been made, rendering assessments erroneous and prejudicial to revenue; revisional directions were upheld and matters remitted for fresh assessment. A withdrawal of claim via statutory Form 69 required verification but did not attract substantive re-adjudication. The revisional direction to examine whether target, consistency and cash discounts constituted commission for withholding tax purposes and potential disallowance for TDS default was justified due to absent dealer specific enquiries. Similarly, expenditures on dies, moulds and jigs and fixtures were directed to be re-examined for capital versus revenue treatment. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 11:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786832 Revisional jurisdiction was applied where the assessing officer failed to make enquiries that ought to have been made, rendering assessments erroneous and prejudicial to revenue; revisional directions were upheld and matters remitted for fresh assessment. A withdrawal of claim via statutory Form 69 required verification but did not attract substantive re-adjudication. The revisional direction to examine whether target, consistency and cash discounts constituted commission for withholding tax purposes and potential disallowance for TDS default was justified due to absent dealer specific enquiries. Similarly, expenditures on dies, moulds and jigs and fixtures were directed to be re-examined for capital versus revenue treatment. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786832