Dismissing the appeal of the revenue the Court held that ; Commission paid to non-executives/independent directors could not be treated as salary and, not liable to deduct tax at source . (AY. 2006-07 to 2010-11)
CIT v. Zee Entertainment Enterprises Ltd. (2018) 254 Taxman 370 (Bom.)(HC)/Editorial : SLP of revenue is dismissed due to low tax effect CIT v. Zee Entertainment Enterprises Ltd. ( 2020) 269 Taxman 569 (SC)
S.192: Deduction at source – Salary – Commission paid to non-executives/independent directors could not be treated as salary and, not liable to deduct tax at source .[ S.15 ]