https://www.taxtmi.com/caselaws?id=7115 Deductibility of remuneration paid to a relative-employee under section 10(2)(xv) of the Income-tax Act, 1922 depended on whether the expenditure was laid out wholly and exclusively for business purposes, not merely on proof of payment or the existence of an agreement. On the evidence, the employee lacked real business training or experience, had not performed the responsible duties described in the agreement, and the payment was grossly disproportionate to the work done. Concurrent factual findings by the income-tax authorities and the Tribunal were not shown to be perverse or unsupported, so the disallowance of part of the remuneration was justified. en-us Sat, 23 Sep 1967 00:00:00 +0530 Tue, 10 Feb 2009 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7115 Deductibility of remuneration paid to a relative-employee under section 10(2)(xv) of the Income-tax Act, 1922 depended on whether the expenditure was laid out wholly and exclusively for business purposes, not merely on proof of payment or the existence of an agreement. On the evidence, the employee lacked real business training or experience, had not performed the responsible duties described in the agreement, and the payment was grossly disproportionate to the work done. Concurrent factual findings by the income-tax authorities and the Tribunal were not shown to be perverse or unsupported, so the disallowance of part of the remuneration was justified. Case-Laws Income Tax Sat, 23 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7115