https://www.taxtmi.com/caselaws?id=56962 The Tribunal held that the Commissioner lacked jurisdiction to revise the assessment order under Section 263 as the ITO did not err in following existing Tribunal decisions. The ITO properly investigated and allowed the weighted deduction under Section 35B, and adequately examined the expenditures in question. The Tribunal set aside the Commissioner's decision and reinstated the ITO's assessment order. en-us Thu, 28 Mar 1985 00:00:00 +0530 Tue, 07 Dec 2010 15:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56962 The Tribunal held that the Commissioner lacked jurisdiction to revise the assessment order under Section 263 as the ITO did not err in following existing Tribunal decisions. The ITO properly investigated and allowed the weighted deduction under Section 35B, and adequately examined the expenditures in question. The Tribunal set aside the Commissioner's decision and reinstated the ITO's assessment order. Case-Laws Income Tax Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56962