https://www.taxtmi.com/caselaws?id=213602 The Tribunal upheld the CIT(A)'s decision in the appeal against the disallowance of commission payment under section 40(a)(ia) of the Income Tax Act. It ruled in favor of the assessee, determining that the commission paid to directors should be treated as part of salary, subject to TDS deduction under section 192. The Tribunal found that the assessee had correctly deducted tax under the appropriate sections for both salary and subcontractor payments, leading to the dismissal of the Revenue's appeals and the assessee's Cross Objections. en-us Fri, 28 Oct 2011 00:00:00 +0530 Mon, 28 May 2012 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213602 The Tribunal upheld the CIT(A)'s decision in the appeal against the disallowance of commission payment under section 40(a)(ia) of the Income Tax Act. It ruled in favor of the assessee, determining that the commission paid to directors should be treated as part of salary, subject to TDS deduction under section 192. The Tribunal found that the assessee had correctly deducted tax under the appropriate sections for both salary and subcontractor payments, leading to the dismissal of the Revenue's appeals and the assessee's Cross Objections. Case-Laws Income Tax Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213602