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    <title>TDS on Director Commission: Nature of Payment Determines Tax Treatment, Not Classification as &quot;Income from Other Sources.</title>
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    <description>Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT</description>
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      <description>Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT</description>
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