https://www.taxtmi.com/caselaws?id=285626 Whether remuneration or commission is deductible as expenditure laid out wholly and exclusively for business purposes depends on the nature of the services rendered, the scale of the business, and the quantum of payment. That assessment is ordinarily a factual one for the income-tax authorities, and the assessee bears the burden of proving the facts necessary to support the deduction. On the materials before them, the authorities could conclude that the claimed commission was not wholly deductible, so no question of law arose and no direction to state a case was warranted; the disallowance of part of the commission remained undisturbed. en-us Fri, 07 Oct 1955 00:00:00 +0530 Mon, 20 Jan 2020 12:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285626 Whether remuneration or commission is deductible as expenditure laid out wholly and exclusively for business purposes depends on the nature of the services rendered, the scale of the business, and the quantum of payment. That assessment is ordinarily a factual one for the income-tax authorities, and the assessee bears the burden of proving the facts necessary to support the deduction. On the materials before them, the authorities could conclude that the claimed commission was not wholly deductible, so no question of law arose and no direction to state a case was warranted; the disallowance of part of the commission remained undisturbed. Case-Laws Income Tax Fri, 07 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285626