https://www.taxtmi.com/caselaws?id=11143 Commission paid to a managing director was treated as a perquisite falling within the disallowance rule under section 40(c), so that claim was rejected. Legal and professional expenses incurred for amalgamation of a sister concern were treated as revenue expenditure, so the deduction was allowed. For motor car expenses, personal user was not inferred merely because directors or employees used the vehicle in a company context, and the related depreciation claim was maintainable, so the disallowance was not sustained. en-us Thu, 24 Oct 2002 00:00:00 +0530 Fri, 31 Jul 2009 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11143 Commission paid to a managing director was treated as a perquisite falling within the disallowance rule under section 40(c), so that claim was rejected. Legal and professional expenses incurred for amalgamation of a sister concern were treated as revenue expenditure, so the deduction was allowed. For motor car expenses, personal user was not inferred merely because directors or employees used the vehicle in a company context, and the related depreciation claim was maintainable, so the disallowance was not sustained. Case-Laws Income Tax Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11143