https://www.taxtmi.com/caselaws?id=755492 ITAT Delhi held that commission payments to directors treated as salary with TDS deducted under Section 192 instead of Section 194H would not attract disallowance under Section 40(a)(ia). The tribunal found the issue covered by precedent where commission was included in Form-16 as salary component. Since Section 192 requires TDS deduction only at payment time and quantum of expenses was undisputed by Revenue, CIT(A)'s deletion of addition was upheld. Appeal decided against Revenue. en-us Fri, 05 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755492 ITAT Delhi held that commission payments to directors treated as salary with TDS deducted under Section 192 instead of Section 194H would not attract disallowance under Section 40(a)(ia). The tribunal found the issue covered by precedent where commission was included in Form-16 as salary component. Since Section 192 requires TDS deduction only at payment time and quantum of expenses was undisputed by Revenue, CIT(A)'s deletion of addition was upheld. Appeal decided against Revenue. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755492