https://www.taxtmi.com/caselaws?id=23571 The court ruled in favor of the assessee on all three issues. It allowed the selling agency commission as expenditure, stating it was for services rendered and not as remuneration. The claim for 15% depreciation on sugar mill machinery was denied as the chemicals used were for filtration and not corrosive. Expenditure on providing refreshments was considered allowable under section 37(2A) of the Income-tax Act, subject to limitations. The judgment provided detailed analysis and referenced legal precedents to support its conclusions. en-us Tue, 19 Sep 1989 00:00:00 +0530 Tue, 22 Dec 2009 10:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23571 The court ruled in favor of the assessee on all three issues. It allowed the selling agency commission as expenditure, stating it was for services rendered and not as remuneration. The claim for 15% depreciation on sugar mill machinery was denied as the chemicals used were for filtration and not corrosive. Expenditure on providing refreshments was considered allowable under section 37(2A) of the Income-tax Act, subject to limitations. The judgment provided detailed analysis and referenced legal precedents to support its conclusions. Case-Laws Income Tax Tue, 19 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23571