https://www.taxtmi.com/caselaws?id=796337 Business-promotion expenditure claimed as secret commission is deductible under Section 37(1) only where the taxpayer establishes its nature, genuineness and business purpose through primary particulars and supporting evidence. The notes state that failure to provide recipients' identities and addresses, payment dates, payment mode or documentary proof leaves the primary evidentiary burden unmet, warranting disallowance. The stated analysis further distinguishes this evidentiary failure from the separate question whether recipients were private persons or public servants. Tribunal findings supported by the record and not perverse do not give rise to a substantial question of law under Section 260A. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796337 Business-promotion expenditure claimed as secret commission is deductible under Section 37(1) only where the taxpayer establishes its nature, genuineness and business purpose through primary particulars and supporting evidence. The notes state that failure to provide recipients' identities and addresses, payment dates, payment mode or documentary proof leaves the primary evidentiary burden unmet, warranting disallowance. The stated analysis further distinguishes this evidentiary failure from the separate question whether recipients were private persons or public servants. Tribunal findings supported by the record and not perverse do not give rise to a substantial question of law under Section 260A. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796337