https://www.taxtmi.com/caselaws?id=21260 The High Court upheld the Tribunal's decision in favor of the Revenue, ruling that the commission payment was not incurred wholly and exclusively for business purposes. The Court found no evidence to support the justification for the expenditure, emphasizing the lack of qualified personnel and resources at the corporation's offices. As the decision was based on the available evidence and constituted a factual finding, the Court dismissed the assessee's claims and awarded costs to the respondents. en-us Thu, 06 Aug 1992 00:00:00 +0530 Sat, 21 Nov 2009 11:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21260 The High Court upheld the Tribunal's decision in favor of the Revenue, ruling that the commission payment was not incurred wholly and exclusively for business purposes. The Court found no evidence to support the justification for the expenditure, emphasizing the lack of qualified personnel and resources at the corporation's offices. As the decision was based on the available evidence and constituted a factual finding, the Court dismissed the assessee's claims and awarded costs to the respondents. Case-Laws Income Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21260