2020 (1) TMI 423

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.... Vishal Kumar, Advocate for the Appellant Shri Shiv Pratap Singh, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that a short issue required to be decided in the present appeal is as to whether the commission earned by the Managing Director of the appellant company, apart from his fixed salary, is in lieu of services provide....

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....e sales would be provided to him. He also draws our attention to the various provisions of the Companies Act indicating that the entire remuneration of the managing Director is required to be considered as salary. 3. On a specific question, as to how the TDS was detected by the Company, he clarifies that initially two different forms i.e. form 16 and form 16A were filed by them with the Income ....

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.... Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate the Income Tax Authorities have considered the entire remuneration as salary and have taxed the same accordingly, the said fact would have a bearing on the disputed issue before us. Inasmuch as, the adjudicating authority has not dealt with the said aspect and has not verified the fact of assessmen....