https://www.taxtmi.com/caselaws?id=176264 A registered partnership's profits were not treated as the assessee's income because the revenue failed to prove that the firm was a sham; family links, shared premises and assistance from another concern were insufficient to displace the partnership's separate existence. Commission paid to factory and sales managers was held deductible because the payments were commercially expedient, reasonable and supported by the business conditions, including increased production and incentive-linked remuneration. Payments to selling agents were not deductible because the assessee failed to prove that any services were actually rendered, so the statutory test of business expenditure was not satisfied. en-us Tue, 24 Apr 1956 00:00:00 +0530 Fri, 18 Dec 2015 13:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176264 A registered partnership's profits were not treated as the assessee's income because the revenue failed to prove that the firm was a sham; family links, shared premises and assistance from another concern were insufficient to displace the partnership's separate existence. Commission paid to factory and sales managers was held deductible because the payments were commercially expedient, reasonable and supported by the business conditions, including increased production and incentive-linked remuneration. Payments to selling agents were not deductible because the assessee failed to prove that any services were actually rendered, so the statutory test of business expenditure was not satisfied. Case-Laws Income Tax Tue, 24 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176264