1987 (3) TMI 34

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....on on which a reference is sought by the Commissioner is whether the Tribunal was justified in allowing the assessee a deduction of Rs. 95,811 paid by it as a special commission to Orient Investment Private Limited. It is common ground that the commission was paid in respect of a property assessed under section 22 of the Income-tax Act, 1961. It is also common ground that the expenditure is allowa....