Board-Approved Commission for Shareholder Directors Counts as Salary, Not Disallowed Under Income Tax Rules.

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....Disallowance being commission on sales paid to the shareholder Director(s) - If directors in terms of Board resolution are entitled to receive commission for rendering services to the company and if it was in terms of employment on the basis of which they have been rendering services, then such remuneration/commission is part and parcel of salary. - AT....