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2019 (5) TMI 847 - AT - Income TaxBonus paid to one of its Director - deduction u/s 36(1)(ii) - assessee company has paid salary and other allowances to its Directors as per the Board Resolutions - HELD THAT:- In assessee’s own case for the assessment year 20010-11 [2018 (2) TMI 1885 - ITAT DELHI] Delhi Bench of the Tribunal reveals that Sh. Sanjay Mehta had rendered services to the assessee company during the financial year 2009-10 relevant to assessment year 2010-11 and allowed the bonus payment to him and allowed the same as deductible business expenditure. Keeping in view of the facts and circumstances of the case as explained above and adhering to the doctrine of Stare decisis, we do not find any infirmity in the impugned orders of the Ld. CIT(A), hence, we uphold the action of the Ld. Commissioner of Income Tax(A) of deleting the additions - Decided in favour of assessee.
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