https://www.taxtmi.com/caselaws?id=470637 Secret commission or business-promotion expenditure is deductible only when the taxpayer establishes that it was incurred wholly and exclusively for business. The taxpayer must provide basic recipient details, payment dates and modes, vouchers, and other supporting evidence. Unsubstantiated secret payments made to secure an unfair advantage are opaque, inconsistent with normal business practice, and fall within the exclusion for expenditure incurred for an unlawful or prohibited purpose. Consequently, the claimed expenditure was not deductible and the disallowance was sustained. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 03 Aug 2026 14:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470637 Secret commission or business-promotion expenditure is deductible only when the taxpayer establishes that it was incurred wholly and exclusively for business. The taxpayer must provide basic recipient details, payment dates and modes, vouchers, and other supporting evidence. Unsubstantiated secret payments made to secure an unfair advantage are opaque, inconsistent with normal business practice, and fall within the exclusion for expenditure incurred for an unlawful or prohibited purpose. Consequently, the claimed expenditure was not deductible and the disallowance was sustained. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470637