https://www.taxtmi.com/caselaws?id=6631 A special allowance paid to an employee to meet commission expenses for securing business is taxable as salary income unless the employee proves that the amount was actually spent wholly and necessarily for that specific purpose. The decisive factor is not the employer's object in granting the allowance, but evidence of actual expenditure by the employee. As no proof of such spending was produced, the exemption did not apply and the allowance remained taxable. en-us Tue, 06 Jul 1965 00:00:00 +0530 Tue, 27 Jan 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6631 A special allowance paid to an employee to meet commission expenses for securing business is taxable as salary income unless the employee proves that the amount was actually spent wholly and necessarily for that specific purpose. The decisive factor is not the employer's object in granting the allowance, but evidence of actual expenditure by the employee. As no proof of such spending was produced, the exemption did not apply and the allowance remained taxable. Case-Laws Income Tax Tue, 06 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6631