https://www.taxtmi.com/caselaws?id=192512 Section 10(4)(b) of the Income-tax Act, 1922 was construed strictly to bar deduction of commission paid by a firm to its partners, including amounts routed through concerns owned by them. The court applied the plain language of the taxing provision and refused to read in a limitation confining the prohibition to payments made only in a partner's formal capacity. On the facts, the commission paid to the partners' businesses was treated in substance as payment to the partners themselves, so the amounts were not admissible deductions. en-us Thu, 12 Aug 1948 00:00:00 +0530 Sat, 03 Jun 2017 15:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192512 Section 10(4)(b) of the Income-tax Act, 1922 was construed strictly to bar deduction of commission paid by a firm to its partners, including amounts routed through concerns owned by them. The court applied the plain language of the taxing provision and refused to read in a limitation confining the prohibition to payments made only in a partner's formal capacity. On the facts, the commission paid to the partners' businesses was treated in substance as payment to the partners themselves, so the amounts were not admissible deductions. Case-Laws Income Tax Thu, 12 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192512