https://www.taxtmi.com/caselaws?id=771277 ITAT analyzed commission payment to a director under Section 36(1)(ii) of Income Tax Act. The tribunal upheld the commission payment of Rs. 1,90,85,522/- as legitimate business expense, rejecting AO's claim of tax avoidance. Key findings included actual services rendered, reasonable commission proportion to book profits, and lack of evidence proving intentional tax evasion. The disallowance was deleted, affirming the director's commission as a valid deductible expense. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 22 May 2025 15:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771277 ITAT analyzed commission payment to a director under Section 36(1)(ii) of Income Tax Act. The tribunal upheld the commission payment of Rs. 1,90,85,522/- as legitimate business expense, rejecting AO's claim of tax avoidance. Key findings included actual services rendered, reasonable commission proportion to book profits, and lack of evidence proving intentional tax evasion. The disallowance was deleted, affirming the director's commission as a valid deductible expense. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771277