Commission to Managing Directors Disallowed u/s 36(1)(ii); Section 263 Limits Commissioner's Power to Reinvestigate Settled Matters.

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....Disallowance of commission paid to two Managing Directors u/s 36(1) (ii) - The provision u/s 263 of the Act does not give powers to the Commissioner to make enquiry again for the issue which has been decided after verifying all the documents on record by the AO - AT....