https://www.taxtmi.com/caselaws?id=118978 ITAT Delhi held that website commission claimed as business expenditure was not fully deductible under section 37 because the assessee did not produce a written agreement, any enquiry or sale generated through the website, or proof of a direct nexus with business purpose. The claim was therefore not shown to have been incurred wholly and exclusively for business, and the full amount was considered unreasonable on the facts. However, the expenditure was not disallowed in toto because the website advertisement could still have yielded some business benefit. Deduction was allowed on a reasonable estimate, with partial relief granted and the balance disallowed. en-us Mon, 27 Jun 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118978 ITAT Delhi held that website commission claimed as business expenditure was not fully deductible under section 37 because the assessee did not produce a written agreement, any enquiry or sale generated through the website, or proof of a direct nexus with business purpose. The claim was therefore not shown to have been incurred wholly and exclusively for business, and the full amount was considered unreasonable on the facts. However, the expenditure was not disallowed in toto because the website advertisement could still have yielded some business benefit. Deduction was allowed on a reasonable estimate, with partial relief granted and the balance disallowed. Case-Laws Income Tax Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118978