https://www.taxtmi.com/caselaws?id=5184 Payments of remuneration and commission to directors and another employee were not excessive or unreasonable under section 10(4A) of the Indian Income-tax Act, 1922, because the assessee's substantial turnover and dispersed business operations justified the expenditure. The Court noted that the head-office expense base was modest, the impugned sums were made for attending to the business, and there was no material showing that the amounts exceeded legitimate business needs or the benefit derived. Disallowance was therefore not justified, and the issue was decided in favour of the assessee. en-us Thu, 24 Aug 1978 00:00:00 +0530 Thu, 15 Sep 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5184 Payments of remuneration and commission to directors and another employee were not excessive or unreasonable under section 10(4A) of the Indian Income-tax Act, 1922, because the assessee's substantial turnover and dispersed business operations justified the expenditure. The Court noted that the head-office expense base was modest, the impugned sums were made for attending to the business, and there was no material showing that the amounts exceeded legitimate business needs or the benefit derived. Disallowance was therefore not justified, and the issue was decided in favour of the assessee. Case-Laws Income Tax Thu, 24 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5184