https://www.taxtmi.com/caselaws?id=58044 The Tribunal held that the Commissioner lacked justification to invoke jurisdiction under section 263 and set aside the assessment order. The Tribunal further found that the specific expenditures in question were not erroneous in law. Consequently, the Commissioner's order was overturned, and the assessment order was restored. en-us Fri, 20 May 1994 00:00:00 +0530 Fri, 17 Dec 2010 10:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58044 The Tribunal held that the Commissioner lacked justification to invoke jurisdiction under section 263 and set aside the assessment order. The Tribunal further found that the specific expenditures in question were not erroneous in law. Consequently, the Commissioner's order was overturned, and the assessment order was restored. Case-Laws Income Tax Fri, 20 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58044