https://www.taxtmi.com/caselaws?id=190532 Commission paid to an employee was treated as falling within the specific commission provision, whether contractual or voluntary, and could also be examined under the residuary business expenditure rule. The assessee had to prove that the payment was laid out wholly and exclusively for business purposes. In testing that claim, the Court treated reasonableness, the employee's qualifications and services, trade practice, the amount paid, and surrounding commercial circumstances as relevant factors. On the evidence, the assessee failed to establish that the full commission met that test, so the disallowance of the expenditure was upheld. en-us Tue, 22 May 1962 00:00:00 +0530 Sat, 18 Feb 2017 11:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190532 Commission paid to an employee was treated as falling within the specific commission provision, whether contractual or voluntary, and could also be examined under the residuary business expenditure rule. The assessee had to prove that the payment was laid out wholly and exclusively for business purposes. In testing that claim, the Court treated reasonableness, the employee's qualifications and services, trade practice, the amount paid, and surrounding commercial circumstances as relevant factors. On the evidence, the assessee failed to establish that the full commission met that test, so the disallowance of the expenditure was upheld. Case-Laws Income Tax Tue, 22 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190532