2009 (3) TMI 990 - HC - Income Tax

Summary

The Bombay High Court dismissed the appeal by the revenue against the tribunal's order. The court found that the commission's actual date did not affect the taxable component. The court also noted that expenses for advertisement were incurred, which was a factual matter. An additional ground raised by the assessee was referred back to the Assessing Officer for consideration. The appeal was dismissed as it did not survive.