https://www.taxtmi.com/highlights?id=4001 Commission to Managing Director holding 39.9% of shareholding - Distribution of dividends is one component. It does not give the meaning that if an assessee failed to distribute the dividend, then payment of any commission would take the colour of dividend - AT en-us Wed, 13 Jun 2012 09:27:49 +0530 Wed, 13 Jun 2012 09:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4001 Commission to Managing Director holding 39.9% of shareholding - Distribution of dividends is one component. It does not give the meaning that if an assessee failed to distribute the dividend, then payment of any commission would take the colour of dividend - AT Highlights Income Tax Wed, 13 Jun 2012 09:27:49 +0530 https://www.taxtmi.com/highlights?id=4001