Director's Commission Deemed Employer-Employee Relationship, Not Taxable Service; Tribunal Overturns Prior Order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - The Tribunal held that the commission paid to the director falls within the purview of an employer-employee relationship. They cited precedent cases to support their decision and set aside the impugned order-in-original.....