https://www.taxtmi.com/caselaws?id=12926 HC held that commission paid to a distributor was deductible under section 37 as expenditure laid out wholly and exclusively for business. The court ruled commercial expediency is judged from the businessman's perspective, not the Revenue's, and the fact that others also benefit does not bar deduction if nexus with business exists. Services by the distributor were accepted, the Tribunal's allowance was upheld, and both contested questions were decided in favour of the assessee and against the Revenue. en-us Tue, 04 Sep 2001 00:00:00 +0530 Fri, 03 Oct 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12926 HC held that commission paid to a distributor was deductible under section 37 as expenditure laid out wholly and exclusively for business. The court ruled commercial expediency is judged from the businessman's perspective, not the Revenue's, and the fact that others also benefit does not bar deduction if nexus with business exists. Services by the distributor were accepted, the Tribunal's allowance was upheld, and both contested questions were decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12926