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<h1>Court rules commission paid to directors not a legal question</h1> The High Court dismissed the petition, ruling that no question of law was involved in the deduction of commission paid to directors as per the company's ... Business Expenditure, Commission Paid To Directors, Reference The petitioner filed a petition under s. 256(2) of the I.T. Act, 1961, to refer a question of law regarding deduction of commission paid to directors. The Income-tax Appellate Tribunal allowed the deduction based on the company's articles of association. The High Court dismissed the petition, stating no question of law was involved.