https://www.taxtmi.com/caselaws?id=29406 The High Court upheld the Tribunal's decision to reject the deduction claims for selling expenses as secret commissions for multiple assessment years under the Income Tax Act, 1961. The Court emphasized the burden of proof on the assessee to establish the business purpose of such expenses, citing the necessity for expenses to be wholly and exclusively for business purposes as per section 37 of the Act. The Court affirmed the Tribunal's interpretation of the relevant provisions and dismissed the assessee's appeal, directing them to bear the costs of the reference. en-us Fri, 22 Jan 1982 00:00:00 +0530 Fri, 12 Mar 2010 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29406 The High Court upheld the Tribunal's decision to reject the deduction claims for selling expenses as secret commissions for multiple assessment years under the Income Tax Act, 1961. The Court emphasized the burden of proof on the assessee to establish the business purpose of such expenses, citing the necessity for expenses to be wholly and exclusively for business purposes as per section 37 of the Act. The Court affirmed the Tribunal's interpretation of the relevant provisions and dismissed the assessee's appeal, directing them to bear the costs of the reference. Case-Laws Income Tax Fri, 22 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29406