No disallowance for commission paid to director which already been show in his ITR by Director

M/s. Kshitij Interiors Pvt. Ltd. Vs. DCIT (ITAT Mumbai) From the record we found that commission was paid to Mr. Bhawarlal Sharma, whole time Director of the Company, for the services rendered by him to the Company. The Director has rendered technical services to the assessee company. The commission so paid is for the services so rendered by the director and in line the principles of commercial expediency. The same are paid as per the agreed terms in the board resolution and are also at reasonable rates. We also found that the director is a whole time director and an employee of the company. F...