TDS deductible on sitting fees paid to director

HLS Asia Ltd. Vs DCIT (ITAT Delhi)

Prima facie after looking at provisions of Section 17 and the concept of Director under the Companies Act and thus has a relationship as an employee to the Company. Besides this, the fees which is termed as sitting fees is the part and parcel of remuneration of the Director and hence has an element of salary for which TDS should be deducted. Thus, the CIT(A) has rightly sustain this addition and there is no need to interfere with the findings of the CIT(A). Ground No. 2 & 2.1 are dismis

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