The number 1 position in the Top 5 list of best Comedy TV Shows is Friends. No other show comes near to it to be very frank. Not only comedy, Friends is a show about people who love each other truly.
Rachel Green, Ross Geller, Monica Geller, Joey Tribbiani, Chandler Bing and Phoebe Buffay are all friends, living off of one another in the heart of New York City. Over the course of ten years, this average group of buddies goes through massive mayhem, family trouble, past and future romances, fights, laughs, tears and surprises as they learn what it really means to be a friend.
2 Will & Grace
Will & Grace are best friends. Will is a gay lawyer and Grace is a straight interior designer. They both live in New York. Grace is engaged to a real jerk, but when that relationship falls apart, she moves in with Will. This is only supposed to be until Grace finds a place of her own, but she and Will end up with each other as permanent roommates. Also in the cast are Jack, Will's flamboyant gay friend and Karen, Grace's secretary/assistant who doesn't really need to work because she married money several times.
3 The Big Bang Theory
As far as I'm concerned I just LOVE this show. Ok in the starting 2-3 episodes you might actually think what a waste of time it is. But slowly it builds up on you and you start to like it. The central characters are way too funny and intelligent at the same time. Be it Penny, Raj, Amy, Leonard, Howard or anyone else. Especially Sheldon Cooper. He is undoubtedly the star of the show. Funny and annoying at the same time.
Leonard Hofstadter and Sheldon Cooper are both brilliant physicists working at Cal Tech in Pasadena, California. They are colleagues, best friends, and roommates, although in all capacities their relationship is always tested primarily by Sheldon's regimented, deeply eccentric, and non-conventional ways. They are also friends with their Cal Tech colleagues mechanical engineer Howard Wolowitz and astrophysicist Rajesh Koothrappali. The foursome spend their time working on their individual work projects, playing video games, watching science-fiction movies, or reading comic books. As they are self-professed nerds, all have little or no luck with women. When Penny, a pretty woman and an aspiring actress from Omaha, moves into the apartment across the hall from Leonard and Sheldon's, Leonard has another aspiration in life, namely to get Penny to be his girlfriend.
Jerry Seinfeld stars in this television comedy series as himself, a comedian. The premise of this sitcom is Jerry and his friends going through everyday life, discussing various quirky situations that we can all relate to (especially if we live in New York). The eccentric personalities of the offbeat characters who make up Jerry's social circle contribute to the fun.
5 Two And A Half Men
The Harper brothers Charlie and Alan are almost opposites but form a great team. They have little in common except their dislike for their mundane, maternally cold and domineering mother, Evelyn. Alan, a compulsively neat chiropractor and control-freak, is thrown out by his manipulative wife Judith who nevertheless gets him to pay for everything and do most jobs in the house. Charlie is a freelance jingle composer and irresistible Cassanova who lives in a luxurious beach-house and rarely gets up before noon. Charlie "temporarily" allows Alan and his son Jake, a food-obsessed, lazy kid who shuttles between his parents, to move in with them after Alan's separation/divorce. The sitcom revolves around their conflicting lifestyles, raising Jake (who has the efficient, caring dad while having a ball with his fun-loving sugar uncle who teaches him boyish things), and bantering with Evelyn and various other friends and family.