https://www.taxtmi.com/caselaws?id=34018 The Tribunal allowed the additional commission claimed by the manufacturer, citing detailed evidence provided by the Chartered Accountant. The CIT appeals accepted the explanation, leading to the deletion of the disallowed sum. The Tribunal upheld this decision based on comprehensive details furnished. The legal principle emphasized the necessity for expenditure to be incurred wholly and exclusively for business purposes. The Division Bench's satisfaction with the evidence was crucial in upholding the decision. The appeal was dismissed, affirming the validity of the commission payment as a legitimate business expenditure. en-us Tue, 23 Jun 2009 00:00:00 +0530 Wed, 19 Aug 2009 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34018 The Tribunal allowed the additional commission claimed by the manufacturer, citing detailed evidence provided by the Chartered Accountant. The CIT appeals accepted the explanation, leading to the deletion of the disallowed sum. The Tribunal upheld this decision based on comprehensive details furnished. The legal principle emphasized the necessity for expenditure to be incurred wholly and exclusively for business purposes. The Division Bench's satisfaction with the evidence was crucial in upholding the decision. The appeal was dismissed, affirming the validity of the commission payment as a legitimate business expenditure. Case-Laws Income Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34018