https://www.taxtmi.com/caselaws?id=66312 The Tribunal allowed the deduction claimed by the assessee for expenditure incurred to earn commission under section 10(14), finding it necessary for earning commission and consistent with previous decisions. The Tribunal directed the exclusion of the expenditure from gross commission, reducing the assessable income to the net commission. The department's appeal was dismissed, affirming the legitimacy of the deduction under section 10(14) for expenses wholly, necessarily, and exclusively incurred in performing duties. en-us Sat, 07 Jan 1984 00:00:00 +0530 Wed, 23 Feb 2011 15:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66312 The Tribunal allowed the deduction claimed by the assessee for expenditure incurred to earn commission under section 10(14), finding it necessary for earning commission and consistent with previous decisions. The Tribunal directed the exclusion of the expenditure from gross commission, reducing the assessable income to the net commission. The department's appeal was dismissed, affirming the legitimacy of the deduction under section 10(14) for expenses wholly, necessarily, and exclusively incurred in performing duties. Case-Laws Income Tax Sat, 07 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66312