https://www.taxtmi.com/caselaws?id=433707 The Tribunal allowed all three appeals filed by the assessee, setting aside the disallowance of commission expenses under section 40(a)(ia). It held that TDS should be deducted under section 192 only at the time of payment, not at the time of making provisions, as commission payable to whole-time directors was considered as salary income. Relying on a High Court ruling, the Tribunal deemed the disallowance unjustified and ordered its deletion for all three years in question. en-us Mon, 30 Jan 2023 00:00:00 +0530 Tue, 07 Feb 2023 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433707 The Tribunal allowed all three appeals filed by the assessee, setting aside the disallowance of commission expenses under section 40(a)(ia). It held that TDS should be deducted under section 192 only at the time of payment, not at the time of making provisions, as commission payable to whole-time directors was considered as salary income. Relying on a High Court ruling, the Tribunal deemed the disallowance unjustified and ordered its deletion for all three years in question. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433707