Assessee-company made a provision for commission and later, paid said commission to its Chairman and Managing Director (CMD) Assessing Officer held that said payment was to be covered under section 194H and as assessee failed to deduct TDS at time of making provision, same was to be disallowed under section 40(a)(ia) of the Act . CIT(A) deleted the addition which is affirmed by the Tribunal . On appeal the Court held that   Chairman and managing Director  was full time employee and said commission paid was nothing but salary . Commission paid was shown as part of his salary in Form-16 for relevant assessment year and was included in total salary paid .Accordingly  section 192 would be applicable where TDS was required to be paid only at time of payment and no disallowance could be made under section 40(a)(ia) of the Act  Followed CIT v. Nagri Mills Co Ltd ( 1958) 33 ITR 681 ( Bom) ( HC) .  ( AY. 2010 -11 )