The Income-Tax Appellate Tribunal has held that the Indian agent of Swedish arms manufacturer A.B. Bofors, the late Win Chadha, and Italian businessman Ottavio Quattrocchi had received at least three per cent commission from the arms company in the `1,437-crore Bofors gun deal and directed the tax authorities to investigate the matter afresh to asses the income of Chadha during the relevant period.