1986 (12) TMI 27 - CALCUTTA HIGH COURT

Extract:
.......would be unreasonable to hold that the assessee had failed to establish the identity of the said two commission agents and that payments to the said commission agents were not genuine. For the reasons as above, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. D. K. SEN J.-I agree.