Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (3) TMI 22 - HC - Income TaxExtract: .......pproach. The findings recorded by the Tribunal is the result of a misdirection and ignoring the basic idea involved in the payment of the commission. The burden was wrongly cast on the assessee in the instant case. In the circumstances, we answer the question referred to us in the negative and against the Revenue. Reference is answered accordingly.
|