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Secret Commission to business house executives is Bribe & no deduction allowable
Case Law Details
- Case Name
- Shri. Rampur Arvind Vs Assistant Commissioner of Income Tax (ITAT Bangaluru)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Bangalore
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Contention of the Assessee
It is submitted that the appellant had incurred these expenses by way of commission or incentive to the Executives of the business houses to get the business from the business houses. This payment is made to higher officers in the Human Resources Department to ensure that these people extend the business to the appellant. This amount is incurred wholly and exclusively for the conduct of the business. This is not in the nature of bribe to warrant disallowance under explanation to Section 37(1) of the Act. The A.O. characterised such payments as bribes...
