Commission paid to director cannot be allowed if no service been rendered

ITAT HYDERABAD BENCH ‘A’ Orient Longman (P.) Ltd. versus Joint Commissioner of Income-tax IT Appeal Nos. 529 & 595 (Hyd.) of 2009 [ASSESSMENT YEAR 2005-06] OCTOBER 19, 2012 ORDER Saktijit Dev, Judicial Member These cross-appeals-one by the assessee and the other by the Revenue-for the assessment year 2005-06 are directed against the order of the Commissioner of Income-tax (Appeals)-V, Hyderabad, dated February 27, 2009. Since common issues are involved, these appeals are being disposed of with this common order for the sake of convenience. Assessee’s appe...