https://www.taxtmi.com/caselaws?id=470637 Secret commission and business-promotion expenditure is deductible only where the taxpayer establishes, with recipient details and supporting records, that it was incurred wholly and exclusively for business. The notes state that absence of payee particulars, payment dates, payment mode, vouchers and other evidence prevents discharge of this primary burden. Opaque payments made to secure an unfair advantage are also described as falling within the statutory exclusion for expenditure incurred for an unlawful or prohibited purpose. Accordingly, 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 and business-promotion expenditure is deductible only where the taxpayer establishes, with recipient details and supporting records, that it was incurred wholly and exclusively for business. The notes state that absence of payee particulars, payment dates, payment mode, vouchers and other evidence prevents discharge of this primary burden. Opaque payments made to secure an unfair advantage are also described as falling within the statutory exclusion for expenditure incurred for an unlawful or prohibited purpose. Accordingly, 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