Employee-Directors' Bonus & Commission Payment Upheld under Income Tax Act

The Delhi HC upheld the ITAT decision allowing bonus and commission payment to employee-Directors under Section 36(1)(ii) of the Income Tax Act. The Tribunal's decision was based on past payments, dismissing the appeal as no legal question was raised.

---

---

The Delhi High Court upheld the decision of the Income Tax Appellate Tribunal to allow payment of bonus and commission to employee-Directors under Section 36(1)(ii) of the Income Tax Act. The Tribunal considered past payments and dismissed the appeal, stating that no question of law arose.

---