https://www.taxtmi.com/caselaws?id=235457 The Tribunal ruled in favor of the assessee, deleting the disallowance of export commission under Section 40(a)(i) of the Income Tax Act, citing non-liability to deduct tax at source for services rendered outside India. Additionally, the Tribunal upheld the deductibility of bonus/commission paid to directors under Section 36(1)(ii), treating it as part of salary subject to tax deduction at source, based on a High Court decision and the specific circumstances of the case. en-us Fri, 19 Jul 2013 00:00:00 +0530 Wed, 24 Jul 2013 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235457 The Tribunal ruled in favor of the assessee, deleting the disallowance of export commission under Section 40(a)(i) of the Income Tax Act, citing non-liability to deduct tax at source for services rendered outside India. Additionally, the Tribunal upheld the deductibility of bonus/commission paid to directors under Section 36(1)(ii), treating it as part of salary subject to tax deduction at source, based on a High Court decision and the specific circumstances of the case. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235457