https://www.taxtmi.com/caselaws?id=118671 Octroi refund agency work was treated as business income because the activity was commercial in character and akin to clearing and forwarding operations; mere agency representation, skill or experience did not make it a notified profession. The assessee's commission payment to his son was disallowed because business necessity and commercial justification were not satisfactorily proved, and no material justified disturbing the reduced disallowance already made. The Tribunal thus accepted the income classification claim but sustained the commission disallowance, resulting in only partial relief to the assessee. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 04 Jul 2012 18:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118671 Octroi refund agency work was treated as business income because the activity was commercial in character and akin to clearing and forwarding operations; mere agency representation, skill or experience did not make it a notified profession. The assessee's commission payment to his son was disallowed because business necessity and commercial justification were not satisfactorily proved, and no material justified disturbing the reduced disallowance already made. The Tribunal thus accepted the income classification claim but sustained the commission disallowance, resulting in only partial relief to the assessee. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118671