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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Addition u/s.36(i)(ii) - Commission paid to directors - whether ...


Commission to Directors Allowed u/s 36(i)(ii) of Income Tax Act for Five Years; No Change This Year.

November 22, 2019

Case Laws     Income Tax     HC

Addition u/s.36(i)(ii) - Commission paid to directors - whether in the nature of Dividend - the payment of commission made by the assessee Company to its Directors has been allowed for five continuous assessment years. Nothing has been pointed out to show that the position has changed in the year under consideration.

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