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TMI Blog2013 (8) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate ORDER Per Shri N. S. Saini, AM. This is an appeal filed by the Revenue against the order of ld. CIT(A)-XXXIII, Kolkata dated 26.09.2011. 2. The sole issue involved in this appeal is that the ld. CIT(A) erred in deleting the addition considering the commission as part of salary. 3. The brief facts of the case are that according to the AO there was remuneration/commission paid/payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, the ld. AR for the assessee supported the order of the ld. CIT(A). 6. We have heard the rival submissions and perused the orders of the lower authorities and materials available on record. The undisputed facts of the case are that the AO disallowed deduction for remuneration/commission paid/payable to director amounting to Rs.11,94,000/- by invoking the provision of section 40(a)(ia) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in pursuance of the terms of employment is nothing but part of salary. Therefore this does not fall under the purview of sec.194H or 194J as held by the jurisdictional bench of tribunal in the case of Jahangir Biri Factory (P) Ltd vs D.C.I.T. 126 TTJ (Kol) 567. It is true that tax is deductible on such commission at the rate prescribed u/s 192, since such commission is nothing but part of salary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) while deleting the disallowance of remuneration/commission payment to the director was varied in appeal by any higher forum. No distinguishable facts could also be pointed out by the ld. DR. Therefore we do not find any infirmity in the order of the ld. CIT(A) which is confirmed and the grounds of appeal of the Revenue are dismissed. 7. In the result the appeal of the revenue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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