https://www.taxtmi.com/caselaws?id=267485 The Tribunal upheld the Commissioner (Appeals) decisions on both issues, dismissing the Revenue's appeal. The disallowance of commission paid to the director was deemed legitimate salary rather than dividend, supported by the director's shareholding percentage and board authorization. Additionally, the disallowance of plantation expenses was overturned as necessary for environmental compliance, not capital expenditure for enduring benefits. The Tribunal found no merit in the Revenue's arguments and affirmed the lower authorities' decisions. en-us Fri, 09 Oct 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267485 The Tribunal upheld the Commissioner (Appeals) decisions on both issues, dismissing the Revenue's appeal. The disallowance of commission paid to the director was deemed legitimate salary rather than dividend, supported by the director's shareholding percentage and board authorization. Additionally, the disallowance of plantation expenses was overturned as necessary for environmental compliance, not capital expenditure for enduring benefits. The Tribunal found no merit in the Revenue's arguments and affirmed the lower authorities' decisions. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267485