https://www.taxtmi.com/caselaws?id=69706 The Revenue appealed against additions in the assessment for the year 1977-78, including salary to Directors, commission payment to an agent, and expenditure on coffee to visitors. The Appellate Authority ruled in favor of the assessee, allowing the Directors' remuneration, commission payment, and coffee expenditure. The Tribunal upheld the AAC's decision, stating that the Directors' salaries were reasonable, the commission was related to the accounting period, and the coffee expenses were justified by business needs. The Department's appeal was dismissed, affirming the AAC's decision on all counts. en-us Thu, 14 Sep 1978 00:00:00 +0530 Mon, 11 Apr 2011 16:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69706 The Revenue appealed against additions in the assessment for the year 1977-78, including salary to Directors, commission payment to an agent, and expenditure on coffee to visitors. The Appellate Authority ruled in favor of the assessee, allowing the Directors' remuneration, commission payment, and coffee expenditure. The Tribunal upheld the AAC's decision, stating that the Directors' salaries were reasonable, the commission was related to the accounting period, and the coffee expenses were justified by business needs. The Department's appeal was dismissed, affirming the AAC's decision on all counts. Case-Laws Income Tax Thu, 14 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69706