Taxpayer's Commission to Daughter-in-Law Denied as Deductible Business Expense Due to Lack of Service Evidence.

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....Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work done by daughter-in-law of the assessee as Marketing Executive of the assessee’s business, we are afraid the same cannot be allowed as business expenses. - AT....