https://www.taxtmi.com/caselaws?id=391216 The High Court affirmed the appellate tribunal's decision, ruling that the commission paid for introducing potential customers qualifies as a service eligible for deduction under Section 37 of the Income Tax Act. The court found no substantial question of law and dismissed the appeal, upholding the deductibility of the commission expense. The judgment emphasizes the significance of assessing the nature of services provided in determining the eligibility of expenses for deduction under the Act. en-us Mon, 13 Jan 2020 00:00:00 +0530 Wed, 22 Jan 2020 10:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391216 The High Court affirmed the appellate tribunal's decision, ruling that the commission paid for introducing potential customers qualifies as a service eligible for deduction under Section 37 of the Income Tax Act. The court found no substantial question of law and dismissed the appeal, upholding the deductibility of the commission expense. The judgment emphasizes the significance of assessing the nature of services provided in determining the eligibility of expenses for deduction under the Act. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391216