https://www.taxtmi.com/caselaws?id=183573 A deduction claim under Section 10(2)(xv) was treated as a claim in the nature of exemption, so the assessee bore the burden of proving that the salary expenditure was laid out wholly and exclusively for business purposes. The Tribunal relied on surrounding circumstances, including no special justification for the increase, no additional duties, an incorrect explanation, and no demand for higher salaries, to conclude that the enhanced payments were not business expenditure. The finding was held to be supported by material on record, and the issue was answered in favour of the Revenue. en-us Mon, 04 Jun 1951 00:00:00 +0530 Tue, 14 Jun 2016 17:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183573 A deduction claim under Section 10(2)(xv) was treated as a claim in the nature of exemption, so the assessee bore the burden of proving that the salary expenditure was laid out wholly and exclusively for business purposes. The Tribunal relied on surrounding circumstances, including no special justification for the increase, no additional duties, an incorrect explanation, and no demand for higher salaries, to conclude that the enhanced payments were not business expenditure. The finding was held to be supported by material on record, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Mon, 04 Jun 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183573