Home Highlights September 2011 Year 2011 This

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1. Disallowance u/s 36(1)(ii) for payment of commission - commission paid by the assessee company to Mr. Darayus A. Bathena for sale orders procured by him as a sales agent...

2. Delay in employee contribution to P.F. - Disallowance u/s 36(1)(va) read with section 2(24)(x) - The onus is on the assessee to prove that it is eligible for deduction...

3. The Finance Bill 2012 :Amendments in relation to exemptions under Income-tax Act 1961 - Article

4. Personal guarantee furnished to bank for facilitating loan - Tribunal erred in holding that the payments of commission to the Directors fell within the exclusionary limb...

5. Disallowance u/s section 36(1)(ii) - payment in lieu of dividend - amount of commission and bonus paid to the Managing Director was an allowable business expenditure - AT

6. Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

7. Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961...

8. Disallowances of working Director’s commission on profits - Whether eligible as deduction u/s 36(1)(ii)? - the payment of commission to the Director could not have been...

9. Addition of bonus paid to the directors - disallowance u/s 36(1)(ii) - No extra services have been rendered for payment of commission - Two shareholders director were...

10. Disallowance under Sec.36(1)(va) r/w Sec.2(24)(x) - assessee shall not be entitled to deduction of such amount in computing the income referred to in section 28 if such...