https://www.taxtmi.com/caselaws?id=8717 The High Court upheld the Tribunal's decision to disallow the commission paid to employees by a partnership firm as a deduction in computing business income. The Court emphasized the firm's failure to prove the services rendered by the employees justifying the commission payment. Despite the firm's argument that the commission should be deductible under the Income-tax Act, the Court found no evidence supporting the necessity or reasonableness of the commission. The Court held that the burden of proof rested on the firm, and since the Tribunal's decision was based on factual findings, it was binding. The Court sided with the department, affirming the disallowance of the commission payment. en-us Wed, 18 Aug 1971 00:00:00 +0530 Wed, 03 Jun 2009 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8717 The High Court upheld the Tribunal's decision to disallow the commission paid to employees by a partnership firm as a deduction in computing business income. The Court emphasized the firm's failure to prove the services rendered by the employees justifying the commission payment. Despite the firm's argument that the commission should be deductible under the Income-tax Act, the Court found no evidence supporting the necessity or reasonableness of the commission. The Court held that the burden of proof rested on the firm, and since the Tribunal's decision was based on factual findings, it was binding. The Court sided with the department, affirming the disallowance of the commission payment. Case-Laws Income Tax Wed, 18 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8717