ITAT Delhi: Remuneration to Director in Proportion to Experience Having No Impact is Not ‘Dividend’ - (12 Jun 2019)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT) Delhi has noted that the remuneration paid to Director of company, who is an experienced Chartered Accountant in proportion with his experience which has no bearing on his shareholding, cannot be construed as ‘Dividend’ under the Income Tax Act, 1961.
Tags : ITAT DELHI DIVIDEND
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