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1. TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

2. Disallowance u/s section 36(1)(ii) - payment in lieu of dividend - amount of commission and bonus paid to the Managing Director was an allowable business expenditure - AT

3. Disallowance of commission paid to directors - allegation that commission was paid to avoid dividend distribution tax - there being no nexus between the two payments...

4. Genuineness of payment of commission to shareholders employees - As per the agreement, six directors, who were also share holders, were paid additional salary termed as...

5. Input Tax Credit - Eligibility for Service Tax credit - commission paid to its directors, as per the company’s board resolution - it is clear that payment made to...

6. Disallowance of commission paid to the Directors / shareholders - where the directors had given services and in recognition thereof, there was proposal to pay commission...

7. Commission & bonus paid to Directors - as no reason to doubt that what was paid to these working directors was indeed commission falling within the first part of...

8. Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from...

9. Disallowance of Commission - Paid to firm in which director has substantial interest - the firm has earned the commission only from the assessee & not from any other...

10. The commission was paid to Managing Director and Director (Operations) as per their terms of appointment as is apparent from Board Resolution - claim of expenditure allowed - AT

11. Addition on commission paid to the Managing Director of the assessee company, u/s 36(1)(ii)- The directors are not only shareholders of the company. Therefore, it cannot...

12. Disallowances of working Director’s commission on profits - Whether eligible as deduction u/s 36(1)(ii)? - the payment of commission to the Director could not have been...

13. Disallowance of expenditure - commission paid for doing liaisoning work to get the contract - we have not been shown any law, under which, the commission paid was...

14. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

15. Addition of bonus paid to the directors - disallowance u/s 36(1)(ii) - No extra services have been rendered for payment of commission - Two shareholders director were...