https://www.taxtmi.com/caselaws?id=270574 Commission paid to working directors for services actually rendered was held deductible under section 36(1)(ii), as the payment was supported by company resolutions, linked to contract execution, and not shown to be excessive or a disguised dividend distribution. Expenditure on a site road required for contract performance was not part of work in progress, and RCC chamber costs were not to be added back where the project layout changed and the structures became unusable. The assessee's appeal was allowed and the Revenue's appeal was dismissed. en-us Mon, 30 Nov 2015 00:00:00 +0530 Sun, 10 Jan 2016 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270574 Commission paid to working directors for services actually rendered was held deductible under section 36(1)(ii), as the payment was supported by company resolutions, linked to contract execution, and not shown to be excessive or a disguised dividend distribution. Expenditure on a site road required for contract performance was not part of work in progress, and RCC chamber costs were not to be added back where the project layout changed and the structures became unusable. The assessee's appeal was allowed and the Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270574