https://www.taxtmi.com/caselaws?id=39435 Commission paid to a genuine selling agent for services actually rendered was held allowable as business expenditure, because allowance depends on the nature of the services, trade practice, surrounding circumstances and commercial expediency. The revenue cannot substitute its own view of a reasonable remuneration merely because it considers the payment excessive. The disallowance failed where there was no material to show that the arrangement was a sham, that the payment was not for business purposes, or that the enhanced commission was patently excessive so as to negate business justification. en-us Mon, 11 Aug 1975 00:00:00 +0530 Fri, 16 Apr 2010 13:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39435 Commission paid to a genuine selling agent for services actually rendered was held allowable as business expenditure, because allowance depends on the nature of the services, trade practice, surrounding circumstances and commercial expediency. The revenue cannot substitute its own view of a reasonable remuneration merely because it considers the payment excessive. The disallowance failed where there was no material to show that the arrangement was a sham, that the payment was not for business purposes, or that the enhanced commission was patently excessive so as to negate business justification. Case-Laws Income Tax Mon, 11 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39435