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2012 (8) TMI 308 - HC - Income TaxDisallowance of Commission & bonus paid to Directors - Held that:- Being a closely-held family company which had by resolution authorized payment of commission to working directors - as no commission was paid to some directors which indicated that such category of amounts was not distributed to directors according to the company’s shareholding pattern & receivers of commission had a very small shareholding in the company - as no reason to doubt that what was paid to these working directors was indeed commission falling within the first part of Section 36 (1)(ii) - no substantial question of law.
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