https://www.taxtmi.com/caselaws?id=61322 The Tribunal ruled in favor of the assessee regarding the addition of Rs. 3,000 in the savings account, finding the disallowance unjustified due to accurate sawing charges in the books. However, the Tribunal upheld the payment of a secret commission of Rs. 8,222, deeming it essential for business operations and permissible to enhance sales. The Revenue's appeal was dismissed, while the assessee's appeal was partially allowed for the assessment year 1980-81. en-us Wed, 19 Jun 1985 00:00:00 +0530 Wed, 12 Jan 2011 12:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61322 The Tribunal ruled in favor of the assessee regarding the addition of Rs. 3,000 in the savings account, finding the disallowance unjustified due to accurate sawing charges in the books. However, the Tribunal upheld the payment of a secret commission of Rs. 8,222, deeming it essential for business operations and permissible to enhance sales. The Revenue's appeal was dismissed, while the assessee's appeal was partially allowed for the assessment year 1980-81. Case-Laws Income Tax Wed, 19 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61322