1984 (2) TMI 45 - HC - Income Tax

Summary

The High Court of Bombay dismissed an application by the Commissioner under the Income-tax Act, 1961, regarding the deductibility of an additional bonus paid by an assessee. The Court held that the question raised by the Department was not considered by the Tribunal and therefore could not be referred for determination. The application was dismissed with costs. (Case citation: 1984 (2) TMI 45 - BOMBAY High Court)