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1. Taxable Service or not - payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors - reverse charge mechanism...

2. Reverse charge mechanism (RCM) - Remuneration paid to Directors - The whole time director is essentially an employee of the Company - mere fact that the whole time...

3. Levy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - Held NO - when the very...

4. Disallowance u/s 40A(2) - payment of remuneration to whole time directors - Not disputed that the concerned directors are assessed to tax at the maximum rate of 30%. -...

5. Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,...

6. Levy of service tax - remuneration paid by a company to the Managing Director and the whole time Executive Director - whether such income is a salary income or otherwise...

7. Director’s Remuneration disallowed – Exceptionally high remuneration paid - the increase in Directors’ remuneration to about 9 times cannot be justified on the basis of...

8. Disallowance of directors remuneration u/s 40A(2)(a) - A.O by misconstruing the scope and gamut of Sec. 40A(2)(a) had disallowed the entire amount of the directors...

9. Whether deduction u/s 16 is allowed on remuneration paid to directors - The appellants failed to establish the relationship of an employee and employer - The Directors...

10. Officer in default – whether when the company had a managing director, whole-time director and manager there cannot be any prosecution against the petitioner who was an...

11. 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...

12. Appointment of managing director, whole-time director or manager - Section 196 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018

13. 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...

14. Clarification in respect of levy of GST on Director’s remuneration - Reg. - CGST - Circular

15. Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF -...