https://www.taxtmi.com/caselaws?id=16191 The High Court held that commission paid to a director, even if termed as such, constitutes remuneration falling under section 40(c) of the Income-tax Act, 1961. The court upheld the Tribunal's decision that the commission should be included in determining the ceiling limit under section 40(c) for the purpose of allowable deduction. Consequently, the court ruled against the company in the interpretation of the treatment of commission paid to a director as remuneration, with no order as to costs. en-us Fri, 07 Nov 1997 00:00:00 +0530 Tue, 01 Sep 2009 16:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16191 The High Court held that commission paid to a director, even if termed as such, constitutes remuneration falling under section 40(c) of the Income-tax Act, 1961. The court upheld the Tribunal's decision that the commission should be included in determining the ceiling limit under section 40(c) for the purpose of allowable deduction. Consequently, the court ruled against the company in the interpretation of the treatment of commission paid to a director as remuneration, with no order as to costs. Case-Laws Income Tax Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16191