https://www.taxtmi.com/caselaws?id=6529 Director remuneration fixed under articles of association remains subject to scrutiny under section 10(4A) where it is excessive or unreasonable in light of the company's legitimate business needs and resulting benefit. The assessee bears the burden of substantiating the allowance through evidence of directors' duties, services rendered, business requirements, and benefit obtained. Where no supporting evidence is produced, the taxing authority may sustain a disallowance without independently collecting material, and the statutory restriction on excessive or unreasonable remuneration applies. en-us Wed, 06 May 1970 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6529 Director remuneration fixed under articles of association remains subject to scrutiny under section 10(4A) where it is excessive or unreasonable in light of the company's legitimate business needs and resulting benefit. The assessee bears the burden of substantiating the allowance through evidence of directors' duties, services rendered, business requirements, and benefit obtained. Where no supporting evidence is produced, the taxing authority may sustain a disallowance without independently collecting material, and the statutory restriction on excessive or unreasonable remuneration applies. Case-Laws Income Tax Wed, 06 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6529