https://www.taxtmi.com/caselaws?id=55581 Secret commission was held not deductible as business expenditure because the assessee failed to prove actual payment, trade practice, or a clear business nexus with satisfactory evidence. Cash vouchers prepared by a partner, without names, addresses, or details linking payments to specific orders or sales, were found insufficient, and earlier ad hoc acceptance in other years did not bind the present year. On the facts, the payments were treated as clandestine inducements to employees of customer concerns and as expenditure hit by the Explanation to section 37(1) for being opposed to law and public policy, so the disallowance was upheld. en-us Thu, 07 Feb 2002 00:00:00 +0530 Sat, 27 Nov 2010 18:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55581 Secret commission was held not deductible as business expenditure because the assessee failed to prove actual payment, trade practice, or a clear business nexus with satisfactory evidence. Cash vouchers prepared by a partner, without names, addresses, or details linking payments to specific orders or sales, were found insufficient, and earlier ad hoc acceptance in other years did not bind the present year. On the facts, the payments were treated as clandestine inducements to employees of customer concerns and as expenditure hit by the Explanation to section 37(1) for being opposed to law and public policy, so the disallowance was upheld. Case-Laws Income Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55581