The extra that Justice Khosla Commission did vis-a-vis Shah Nawaz Committee was to go to Taiwan, thanks to the efforts of a prominent Forward Block MP, to study the alleged crash and cremation sites. It managed to enlist some of the survivors as witnesses but got a cold response from Pakistan-based Colonel Habibur Rehman, the only Indian to have witnessed Netaji's death. Habibur Rehman refused to entertain the Commission.

The G D Khosla Commission Report has been decried by its critics as one rich in rhetoric and poor in substance. It employs an unreasonable number of words to rubbish grossly misplaced theories about Subhas Bose's sightings throughout 1950s and 60s.

Last but not the least, the report labours heavily to disprove charges that governments in independent India had not been hampering the probe into Subhas Bose's disappearance. Justice Khosla took special care to clear charges flung at Pandit Jawaharlal Nehru that somehow gained prominence during this period.

The epitaph for the Khosla Commision Report as well as its predecessor, was written by former Prime Minister Morarji Desai on August 28, 1978 in the Lok Sabha. He said:

"The Shah Nawaz Committee and the Khosla Commission hold the report of Netaji Subhas Chandra Bose's death following a plane crash as true. Since then, reasonable doubts have been cast on the correctness in the two reports and various important contradictions in the testimony of the witnesses have been noticed.

"Some further contemporary official documentary records have also become available. In the light of those doubts and contradictions and those records, government finds it difficult to accept that the earlier conclusions are decisive."