https://www.taxtmi.com/caselaws?id=185953 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the appeal by the revenue, affirming that the addition of `30,00,000/- on account of commission/bonus paid to a director was rightly deleted. The payments were deemed justified as incentives linked to the company's profitability, not subject to section 36(1)(ii) but falling under business expediency principles. The Tribunal's ruling aligned with the view that the remuneration was directly related to improving the company's operations, emphasizing the legitimate nature of the payments. en-us Thu, 21 Jul 2011 00:00:00 +0530 Sat, 03 Sep 2016 12:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185953 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the appeal by the revenue, affirming that the addition of `30,00,000/- on account of commission/bonus paid to a director was rightly deleted. The payments were deemed justified as incentives linked to the company's profitability, not subject to section 36(1)(ii) but falling under business expediency principles. The Tribunal's ruling aligned with the view that the remuneration was directly related to improving the company's operations, emphasizing the legitimate nature of the payments. Case-Laws Income Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185953