https://www.taxtmi.com/caselaws?id=327125 Commission or incentive payments made to dock workers on behalf of clients were held not to be disallowable under the Explanation to section 37(1), because the expenditure was incurred for the clients and did not constitute the assessee's own expenditure. Merely routing the amounts through the profit and loss account was not decisive of the true character of the payment. The claimed purpose of incentivising speedy loading and unloading was not disproved, and no legal prohibition on such payments was shown. The disallowance was therefore unsustainable and was to be deleted. en-us Fri, 18 Mar 2016 00:00:00 +0530 Wed, 04 May 2016 09:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327125 Commission or incentive payments made to dock workers on behalf of clients were held not to be disallowable under the Explanation to section 37(1), because the expenditure was incurred for the clients and did not constitute the assessee's own expenditure. Merely routing the amounts through the profit and loss account was not decisive of the true character of the payment. The claimed purpose of incentivising speedy loading and unloading was not disproved, and no legal prohibition on such payments was shown. The disallowance was therefore unsustainable and was to be deleted. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327125