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Case Law Details

Case Name : Asst Commissioner of Income-tax Vs M/s. Pest Control (I) Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2007- 08
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The Ld. Counsel submits that company has been paying the Directors remuneration as a profit commission as per the provisions of the Companies Act, 1956, after determination of the profits. The assessee-company also is performance incentives to the Managers. He submitted that Mr. S. Rao was Chairman & Managing Director of the assessee company who withdrew from the active participation of the company’s business and Mr. Anil S. Rao was paid a commission of Rs. 81,39,200/- @ 8% of the profit which as per the resolution passed by the Board. We have also heard L

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0 Comments

  1. arun gupta says:

    We have to pay commission on profit to the directors of listed company.Auditor says that you can only provide commission in th ebooks only after the audited balance sheet.Now how the same is to be dealt in books of acccounts of the company,TDS return of the company and income tax return of the directros.

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