https://www.taxtmi.com/caselaws?id=6511 The Supreme Court held that the commission paid to employees was an allowable expenditure under section 36(1)(ii) of the Income-tax Act. The court found the payment reasonable, considering the employees' contribution to increased business turnover and profits. The requirement of extra services for commission justification was deemed unnecessary. The appeal was allowed, setting aside the High Court's judgment and ruling in favor of the assessee, directing the Commissioner to pay costs to the assessee. en-us Tue, 12 Apr 1977 00:00:00 +0530 Wed, 01 Feb 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6511 The Supreme Court held that the commission paid to employees was an allowable expenditure under section 36(1)(ii) of the Income-tax Act. The court found the payment reasonable, considering the employees' contribution to increased business turnover and profits. The requirement of extra services for commission justification was deemed unnecessary. The appeal was allowed, setting aside the High Court's judgment and ruling in favor of the assessee, directing the Commissioner to pay costs to the assessee. Case-Laws Income Tax Tue, 12 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6511