https://www.taxtmi.com/highlights?id=79381 TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue. en-us Sat, 13 Jul 2024 14:48:43 +0530 Sat, 13 Jul 2024 14:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79381 TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue. Highlights Income Tax Sat, 13 Jul 2024 14:48:43 +0530 https://www.taxtmi.com/highlights?id=79381