https://www.taxtmi.com/caselaws?id=776114 Payments to motor-insurance aggregators for policy servicing and allied outsourced support functions remain deductible under section 37(1) where regular insurance agency commission is separately paid within permitted limits and no offence or legal prohibition is established. A service tax/CENVAT dispute does not by itself negate service rendition, and absence of penal action by the insurance regulator prevents application of Explanation 1. Insurance-business income is computed under a special statutory framework that displaces section 14A and Rule 8D; consequently, the related disallowance does not apply. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 18 Sep 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776114 Payments to motor-insurance aggregators for policy servicing and allied outsourced support functions remain deductible under section 37(1) where regular insurance agency commission is separately paid within permitted limits and no offence or legal prohibition is established. A service tax/CENVAT dispute does not by itself negate service rendition, and absence of penal action by the insurance regulator prevents application of Explanation 1. Insurance-business income is computed under a special statutory framework that displaces section 14A and Rule 8D; consequently, the related disallowance does not apply. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776114