Commission to Director in terms of Employment is Part of Salary: ITAT Delhi

DCIT Vs Abro Technologies Pvt. Ltd. (ITAT Delhi) The issue under consideration is whether the commission paid to director in terms of employment is considered as part of salary? there is no dispute on fact that the Directors were given commission for promoting sales and increasing the sale of the company by their efforts and over the period of time the assessee’s turnover has increased manifold and also the profit. Further, similar commission paid to the Directors in terms of same agreement has been allowed in the past by the Assessing Officer himself in orders passed in scrutiny proceedings...