https://www.taxtmi.com/highlights?id=104734 Related-party commission expenditure under section 40A(2)(b) is not disallowable solely because payment is made to a related person. Excessiveness or unreasonableness must be assessed against the fair market value of services, legitimate business needs, and benefit derived. A benchmark from an unrelated line of business, unsupported by comparable material, cannot establish that commission is excessive. Verification remains necessary to confirm services rendered and their commercial justification. Applying these principles, the related-party commission disallowance was deleted. en-us Fri, 09 Oct 2026 11:14:44 +0530 Fri, 09 Oct 2026 11:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104734 Related-party commission expenditure under section 40A(2)(b) is not disallowable solely because payment is made to a related person. Excessiveness or unreasonableness must be assessed against the fair market value of services, legitimate business needs, and benefit derived. A benchmark from an unrelated line of business, unsupported by comparable material, cannot establish that commission is excessive. Verification remains necessary to confirm services rendered and their commercial justification. Applying these principles, the related-party commission disallowance was deleted. Highlights Income Tax Fri, 09 Oct 2026 11:14:44 +0530 https://www.taxtmi.com/highlights?id=104734