https://www.taxtmi.com/caselaws?id=37776 The court rejected the assessee's arguments regarding the deductibility of commission paid to the sole selling agent, emphasizing the lack of evidence showing services beyond commission payment. The court upheld the Tribunal's decision, ruling in favor of the revenue on the deductibility of the commission under section 37(1) of the Income-tax Act, 1961. The court also concluded that the expenditure was not incurred wholly and exclusively for business purposes. Justice Bimal Chandra Basak concurred with the decision, and no costs were awarded. en-us Wed, 06 Dec 1978 00:00:00 +0530 Thu, 01 Apr 2010 10:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37776 The court rejected the assessee's arguments regarding the deductibility of commission paid to the sole selling agent, emphasizing the lack of evidence showing services beyond commission payment. The court upheld the Tribunal's decision, ruling in favor of the revenue on the deductibility of the commission under section 37(1) of the Income-tax Act, 1961. The court also concluded that the expenditure was not incurred wholly and exclusively for business purposes. Justice Bimal Chandra Basak concurred with the decision, and no costs were awarded. Case-Laws Income Tax Wed, 06 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37776