Case Law Details
Case Name : Commissioner of Income Tax-I Vs Convertech Equpments Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 669/2012, ITA 670/2012, C.M. APPL. 20042/2012
Date of Judgement/Order : 03/12/2012
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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It was noticed that while commission was paid as a form of remuneration for actual services rendered, dividend is a return of investment and is paid to all its shareholders equally. It was thus held that if the commission is paid for actual services rendered, section 36(1)(ii) will not apply. This decision was followed by this Court in CIT v. Ca
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