https://www.taxtmi.com/caselaws?id=26586 The High Court of Madhya Pradesh upheld the disallowance of excess commission paid to the wife of a main partner in a partnership firm, ruling it did not meet the test of commercial expediency under section 40A(2)(a) of the Income-tax Act, 1961. The court found the commission exceeding four per cent. to be unreasonable and lacking in commercial benefit to the business. The decision favored the Revenue, affirming the disallowance of the excess commission without awarding costs in the reference. en-us Mon, 21 Jul 1986 00:00:00 +0530 Sat, 06 Feb 2010 11:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26586 The High Court of Madhya Pradesh upheld the disallowance of excess commission paid to the wife of a main partner in a partnership firm, ruling it did not meet the test of commercial expediency under section 40A(2)(a) of the Income-tax Act, 1961. The court found the commission exceeding four per cent. to be unreasonable and lacking in commercial benefit to the business. The decision favored the Revenue, affirming the disallowance of the excess commission without awarding costs in the reference. Case-Laws Income Tax Mon, 21 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26586