2015 (4) TMI 1151

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....Standing Counsel, Mr. Mukul Mathur and Mr. Shikhar Garg, Advocates. For the Respondent : Mr. Vaibhav Kulkarni, Advocate. O R D E R 1. The Revenue is aggrieved by the order of the Income Tax Appellate Tribunal (ITAT) dated 27th June, 2014 in ITA No. 2049/DEL/2013. The Assessment Year concerned is 2006-07. The issue urged is the commission paid to Mr. Renu Munjal, the Managing Director/shar....

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....supra) but the same was dismissed by the Supreme Court after condoning the delay. It is also noticeable that tax on dividend payment payable by the respondent company was much less than the tax payable by the individual assessee on income under the head 'Salary'. In case, Renu Munjal had received dividend, she would not have paid any tax on dividend. However, she has paid tax on the commission ear....