https://www.taxtmi.com/caselaws?id=62165 Commission paid for genuine business promotion may be deductible under section 37 where the payments are actually made, commercially justified, and linked to business results. However, when the recipients are close relatives of a partner, section 40A(2) requires a separate examination of whether the amount is excessive or unreasonable having regard to fair market value. The deduction was upheld on the business-expenditure issue, but the reasonableness question was sent back for fresh consideration on the anti-avoidance aspect. en-us Mon, 12 Jan 1981 00:00:00 +0530 Tue, 18 Jan 2011 13:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62165 Commission paid for genuine business promotion may be deductible under section 37 where the payments are actually made, commercially justified, and linked to business results. However, when the recipients are close relatives of a partner, section 40A(2) requires a separate examination of whether the amount is excessive or unreasonable having regard to fair market value. The deduction was upheld on the business-expenditure issue, but the reasonableness question was sent back for fresh consideration on the anti-avoidance aspect. Case-Laws Income Tax Mon, 12 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62165