https://www.taxtmi.com/caselaws?id=785216 Dispute concerns tax deductibility of large director remuneration and bonus where tribunal observed that permissibility depends on whether payments were made to directors in proportion to their shareholding; absence of shareholding details prevented determination and matter was remitted for fresh consideration of the shareholding ratio and appropriate application of the deduction provisions. Separately, payments to transporters without TDS were contested but deletion of disallowance was affirmed because the assessee produced declarations for non-deduction as required under the withholding rules, so the expenses were allowed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785216 Dispute concerns tax deductibility of large director remuneration and bonus where tribunal observed that permissibility depends on whether payments were made to directors in proportion to their shareholding; absence of shareholding details prevented determination and matter was remitted for fresh consideration of the shareholding ratio and appropriate application of the deduction provisions. Separately, payments to transporters without TDS were contested but deletion of disallowance was affirmed because the assessee produced declarations for non-deduction as required under the withholding rules, so the expenses were allowed. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785216