https://www.taxtmi.com/caselaws?id=27722 The High Court upheld the Tribunal's decision that commission payments made by M/s. Ess Ess Kay Engineering Company (P.) Ltd. to M/s. Kay Engineering Sales Corporation were not deductible under Section 37(1) of the Income-tax Act, 1961. The court found that there was insufficient evidence of specific services rendered by the agency firm to justify the commissions, noting the close relationship between the parties and the lack of substantial services provided. The court rejected arguments regarding the applicability of Section 40(c) and affirmed the Tribunal's thorough evaluation of the evidence. en-us Tue, 20 Mar 1984 00:00:00 +0530 Mon, 15 Feb 2010 16:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27722 The High Court upheld the Tribunal's decision that commission payments made by M/s. Ess Ess Kay Engineering Company (P.) Ltd. to M/s. Kay Engineering Sales Corporation were not deductible under Section 37(1) of the Income-tax Act, 1961. The court found that there was insufficient evidence of specific services rendered by the agency firm to justify the commissions, noting the close relationship between the parties and the lack of substantial services provided. The court rejected arguments regarding the applicability of Section 40(c) and affirmed the Tribunal's thorough evaluation of the evidence. Case-Laws Income Tax Tue, 20 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27722