https://www.taxtmi.com/caselaws?id=12281 The court ruled in favor of the Revenue in a case involving the computation of relief under section 80J of the Income-tax Act, 1961 and the disallowance of commission under section 40(c). The company failed to prove that certain amounts excluded from the relief under section 80J were not utilized in the capital employed in its units, leading to the rejection of deductions. Additionally, the disallowance of commission to the general manager was upheld based on a previous judgment. en-us Tue, 30 Jul 2002 00:00:00 +0530 Sat, 20 Feb 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12281 The court ruled in favor of the Revenue in a case involving the computation of relief under section 80J of the Income-tax Act, 1961 and the disallowance of commission under section 40(c). The company failed to prove that certain amounts excluded from the relief under section 80J were not utilized in the capital employed in its units, leading to the rejection of deductions. Additionally, the disallowance of commission to the general manager was upheld based on a previous judgment. Case-Laws Income Tax Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12281