1992 (11) TMI 32 - BOMBAY HIGH COURT

Extract:
....... 1 In the affirmative and in favour of the Revenue. Question No. 2 The Tribunal was not justified in allowing the commission of Rs. 54,000 as a deduction under section 37 of the Income-tax Act, in view of the fact that it had no jurisdiction to pass the second order on November 6, 1975. The respondent to pay to the applicant costs of the reference.