Dismissing the appeals the Court held that the simple test was whether had the bonus or commission not been paid, it would have added to the profits or dividend of the assessee. Therefore, the deduction was permissible only if the sum paid was bonus or commission for services rendered. There were only two directors and the entire amount had been paid to both of them by the assessee. There had not been any terms of employment nor any special services had been rendered by these two directors. The Assessing Officer and Commissioner (Appeals) had given a concurrent finding that the assessee had paid the bonus in lieu of the dividend and therefore, the sum was disallowed under section 36(1)(ii). Order of Tribunal is affirmed.  (AY.2011-12, 2014-15)