https://www.taxtmi.com/caselaws?id=189353 The delay in refiling the appeal was condoned due to computerization and court fee issues. The Tribunal upheld the payment to the Director as per employment terms, rejecting the Assessing Officer's argument for disallowing it as dividend. The Tribunal emphasized the tax advantages of commission over dividend, citing precedent. The appeal by the revenue was dismissed based on the Tribunal's detailed analysis of the Income Tax Act provisions and tax implications. en-us Tue, 12 Aug 2014 00:00:00 +0530 Fri, 06 Jan 2017 13:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189353 The delay in refiling the appeal was condoned due to computerization and court fee issues. The Tribunal upheld the payment to the Director as per employment terms, rejecting the Assessing Officer's argument for disallowing it as dividend. The Tribunal emphasized the tax advantages of commission over dividend, citing precedent. The appeal by the revenue was dismissed based on the Tribunal's detailed analysis of the Income Tax Act provisions and tax implications. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189353