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1. Disallowance of salary paid to director - There is no tax evasion and there is reasonableness of managerial remuneration. - higher remuneration - Now no approval is...

2. TP Adjustment - Excessive managerial remuneration to a related party - The High Court noted that the remuneration paid to the director had not been disputed by the...

3. Revision u/s 263 - nature of payment received by the assessee- As per CIT-A amount received by the assessee is managerial remuneration and not professional fees - during...

4. Disallowance on account of excess claim of managerial remuneration u/s 40A - Even though the appellant company may be deemed as Public Limited Company under the...

5. Disallowing excess directors remuneration - sum paid towards directors remuneration and that is to the extent of 80% of the net profit - the AO has not carried out any...

6. Penalty u/s 271(1)(c) - Director’s remuneration - reallocation out of managerial remuneration to different units - claim of exemption u/s 80IC - at most, it was a case...

7. Determination of remuneration paid to partner - working / retiring partner - the firm has incorporated the terms of section 40(b), providing for the maximum amount of...

8. Conditions for Appointment and fixation of Remuneration of Managerial Person - SCHEDULE V -See sections 196 and 197 - - SCH-05 of the Companies Act, 2013 as amended.

9. Payment of managerial remuneration in excess of prescribed limits - requirement of obtaining approval of Central Government done away with, subject to special resolution...

10. TDS - Technical services provided by the NSDL and CDSL - Settlement and Custody Fees - Held as managerial remuneration liable for TDS u/s 194J - AT

11. Power to Company secretary to initiate suit or any other legal proceedings in the absence of specific authorization - locus standi of the Company Secretary in the main...

12. Addition on account of directors’ remuneration being treated as excessive u/s. 40A(2) - once it is established that remuneration has been paid to directors then Revenue...

13. Partner’s remuneration u/s 40(b) - The manner of computing the remuneration is not specified - the remuneration payable is left to future mutual agreement between the...

14. Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT

15. Disallowance of remuneration/ commission - drawing remuneration from partnership firms - there is no law (Income tax & Partnership Act) which prohibits a person to work...