https://www.taxtmi.com/caselaws?id=26031 The court ruled in favor of the Revenue, holding that the commission paid to the manager was not an allowable deduction under section 36(1)(ii) of the Income-tax Act. The court emphasized the lack of technical qualifications and demonstrated contributions to increased profits by the manager, stating that the commission was primarily due to the relationship between the manager and the head of the bidi manufacturing firm. The decision highlighted the necessity of showing tangible business contributions to justify commission payments as deductible expenditures under the Income-tax Act. en-us Thu, 03 Jul 1986 00:00:00 +0530 Tue, 02 Feb 2010 13:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26031 The court ruled in favor of the Revenue, holding that the commission paid to the manager was not an allowable deduction under section 36(1)(ii) of the Income-tax Act. The court emphasized the lack of technical qualifications and demonstrated contributions to increased profits by the manager, stating that the commission was primarily due to the relationship between the manager and the head of the bidi manufacturing firm. The decision highlighted the necessity of showing tangible business contributions to justify commission payments as deductible expenditures under the Income-tax Act. Case-Laws Income Tax Thu, 03 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26031