https://www.taxtmi.com/caselaws?id=796337 Business-promotion expenditure claimed as secret commission is deductible under Section 37(1) only where the taxpayer proves its nature, genuineness and business purpose through primary particulars and supporting evidence. Failure to provide recipients' identities and addresses, payment dates, payment mode, or documentary proof justifies disallowance, irrespective of whether recipients were private persons or public servants. Where the Tribunal's findings rest on the record and are neither perverse nor unsupported by relevant material, no substantial question of law arises for interference under Section 260A. The claimed expenditure was therefore not allowable as a business deduction. 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 proves its nature, genuineness and business purpose through primary particulars and supporting evidence. Failure to provide recipients' identities and addresses, payment dates, payment mode, or documentary proof justifies disallowance, irrespective of whether recipients were private persons or public servants. Where the Tribunal's findings rest on the record and are neither perverse nor unsupported by relevant material, no substantial question of law arises for interference under Section 260A. The claimed expenditure was therefore not allowable as a business deduction. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796337