https://www.taxtmi.com/caselaws?id=785554 Disallowance under the statutory exception prohibiting unreasonable managerial remuneration is examined on the ground that excessive salaries to whole-time directors were a device to distribute dividend and evade tax; the assessing officer compared directorial pay with other senior employees and quantified excess salary. The appellate authority deleted the addition noting tax payment by the company and directors, a conclusion criticised in the text as contrary to facts. The document emphasises comparative salary analysis, the concept of disguised dividend via managerial remuneration, and the fiscal consequence of treating such payments as non-deductible. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785554 Disallowance under the statutory exception prohibiting unreasonable managerial remuneration is examined on the ground that excessive salaries to whole-time directors were a device to distribute dividend and evade tax; the assessing officer compared directorial pay with other senior employees and quantified excess salary. The appellate authority deleted the addition noting tax payment by the company and directors, a conclusion criticised in the text as contrary to facts. The document emphasises comparative salary analysis, the concept of disguised dividend via managerial remuneration, and the fiscal consequence of treating such payments as non-deductible. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785554