https://www.taxtmi.com/caselaws?id=56577 The case involved issues regarding the justification of a commission payment to Photo Colour, the applicability of the principle of res judicata in income-tax proceedings, proof of services rendered by Photo Colour, the relationship between partners of the assessee firm and Photo Colour, and the adequacy of the opportunity given to the assessee to present its case. The Third Member ruled in favor of the assessee, allowing the commission payment as a deductible expense, disagreeing with the lower authorities' disallowance. The commission payment to Photo Colour was deemed justified and allowable as a deductible expense. en-us Sat, 22 Jan 1983 00:00:00 +0530 Sat, 04 Dec 2010 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56577 The case involved issues regarding the justification of a commission payment to Photo Colour, the applicability of the principle of res judicata in income-tax proceedings, proof of services rendered by Photo Colour, the relationship between partners of the assessee firm and Photo Colour, and the adequacy of the opportunity given to the assessee to present its case. The Third Member ruled in favor of the assessee, allowing the commission payment as a deductible expense, disagreeing with the lower authorities' disallowance. The commission payment to Photo Colour was deemed justified and allowable as a deductible expense. Case-Laws Income Tax Sat, 22 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56577