Shareholder Directors were given commission by assessee company for promoting and increasing sale by their efforts, as a result of which over period of time, assessee’s turnover and also profit had increased manifold. Assessing Officer disallowed commission so paid on ground that shareholder Director would get dividend on accumulated profit. CIT(A)  has allowed the claim of the assessee. On appeal by the revenue the Tribunal held that if directors, in terms of Board resolution, were entitled to receive commission for rendering services to company and if it was in terms of employment on basis of which they had been rendering services, then such remuneration/commission would be part and parcel of salary  hence allowable as deduction. (AY. 2012-13)