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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Addition made on account of payment of “Mehta Sukhadi” - ...


Court Confirms Additions: Secret Commissions to Client Employees Not Deductible u/s 37(1) Due to Lack of Evidence.

May 12, 2016

Case Laws     Income Tax     HC

Addition made on account of payment of “Mehta Sukhadi” - According to the appellant, such commission has been paid secretly to employees of numerous clients and those amounts are deductible under Section 37(1) - Assessee failed to prove the commission paid - additions confirmed - HC

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