Disallowance u/s 36(1)(ii) for payment of commission - commission paid by the assessee company to Mr....

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 for the company - Qualification regulating the allowability of bonus or commission as an expense while computing the income of an assessee under Sec. 28, would only be applicable in a case where the same had been paid to an employee, and not otherwise - rider or the exception carved out in Sec. 36(1)(ii) would apply only to an employee who is also a shareholder in the company .....

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