2013 (8) TMI 479

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osh, Advocate & Shri K. N. Kundu, Advocate ORDER Per Shri N. S. Saini, AM. This is an appeal filed by the Revenue against the order of ld. CIT(A)-XXXIII, Kolkata dated 26.09.2011. 2. The sole issue involved in this appeal is that the ld. CIT(A) erred in deleting the addition considering the commission as part of salary. 3. The brief facts of the case are that according to the AO the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upported the order of the AO whereas on the other hand, the ld. AR for the assessee supported the order of the ld. CIT(A). 6. We have heard the rival submissions and perused the orders of the lower authorities and materials available on record. The undisputed facts of the case are that the AO disallowed deduction for remuneration/commission paid/payable to director amounting to Rs.11,94,000/- b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on to salary or business. Commission paid in director in pursuance of the terms of employment is nothing but part of salary. Therefore this does not fall under the purview of sec.194H or 194J as held by the jurisdictional bench of tribunal in the case of Jahangir Biri Factory (P) Ltd vs D.C.I.T. 126 TTJ (Kol) 567. It is true that tax is deductible on such commission at the rate prescribed u/s 192,....