https://www.taxtmi.com/caselaws?id=64122 Commission payment claimed as deduction was disallowed because the assessee produced no written agreement or supporting documentary evidence to show the basis of the payment or that the recipient rendered services. The first appellate allowance, based on the link to production and absence of extra-commercial considerations, was found insufficient on further appeal. In the absence of proof of service rendering and contractual basis, the expenditure could not be sustained as an allowable business deduction. en-us Fri, 01 Sep 1978 00:00:00 +0530 Thu, 03 Feb 2011 18:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64122 Commission payment claimed as deduction was disallowed because the assessee produced no written agreement or supporting documentary evidence to show the basis of the payment or that the recipient rendered services. The first appellate allowance, based on the link to production and absence of extra-commercial considerations, was found insufficient on further appeal. In the absence of proof of service rendering and contractual basis, the expenditure could not be sustained as an allowable business deduction. Case-Laws Income Tax Fri, 01 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64122