https://www.taxtmi.com/caselaws?id=15389 The court upheld the disallowance of Rs. 40,000 in commission paid to employees but allowed the deduction of Rs. 12,791 under Rule 6D for directors. The judgment emphasized consistency in decision-making based on relevant legal provisions and precedents, providing clarity on the application of rules and deductions in similar cases. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 06 Aug 2009 12:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15389 The court upheld the disallowance of Rs. 40,000 in commission paid to employees but allowed the deduction of Rs. 12,791 under Rule 6D for directors. The judgment emphasized consistency in decision-making based on relevant legal provisions and precedents, providing clarity on the application of rules and deductions in similar cases. Case-Laws Income Tax Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15389