https://www.taxtmi.com/caselaws?id=281593 The Tribunal allowed the appeals, ruling that the remuneration paid to the director for acting, directing, and writing stories for films fell under section 40A(2) of the Income-tax Act, not section 40(c). The Tribunal followed a Karnataka High Court decision distinguishing between personal services and commercial services with market value, emphasizing judicial propriety and consistency. Consequently, the additions proposed by the Commissioner were dismissed, and the Tribunal upheld the assessee's position regarding the deduction of director's remuneration. en-us Sat, 05 Jul 1980 00:00:00 +0530 Wed, 26 Jun 2019 16:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281593 The Tribunal allowed the appeals, ruling that the remuneration paid to the director for acting, directing, and writing stories for films fell under section 40A(2) of the Income-tax Act, not section 40(c). The Tribunal followed a Karnataka High Court decision distinguishing between personal services and commercial services with market value, emphasizing judicial propriety and consistency. Consequently, the additions proposed by the Commissioner were dismissed, and the Tribunal upheld the assessee's position regarding the deduction of director's remuneration. Case-Laws Income Tax Sat, 05 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281593