Dismissing the appeal of the revenue the Court held that ; the Tribunal was right in remanding the matter to the Assessing Officer on the issue of receipt of commission when the entity, which was supposed to have received the commission, was formed only after a survey, under S. 133A , was conducted .( AY.2002-03)
CIT v. C. S. Seshadri. (2018) 404 ITR 191 (Mad) (HC)
S. 254(1) : Appellate Tribunal- Powers- Commission-Order of remand was held to be valid [ S.37(1) ]