ITAT was right in allowing deduction of commission paid to director following previous year assessments of assessee

INCOME TAX : Where assessee, a private limited company, paid certain amount as commission and ex gratia to one of its directors, who was holding 24 per cent shares in company, and Assessing Officer invoking provisions of section 36(1)(ii) disallowed said amount and Tribunal deleted such disallowance on plea that identical expenditure stood allowed in preceding years as also in succeeding assessment years, order passed by Tribunal was correct

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