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TMI Blog2006 (10) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... of service filed today be placed on record. 2. Both the appeals have been filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as " the Act" ), and pertain to the assessment years 1974-75 and 1977-78, respectively. 3. Sri Shambhoo Chopra, learned standing counsel for the Revenue, submitted that in both the appeals common substantial questions of law have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bleness of the payment has to be judged not on any subjective standard of the assessing authority but from the point of view of commercial expediency. It has also been held that such payment was being made by the assessee in the past as well and there was such a practice in the industry as certified by the U. P. Chamber of Commerce. As already stated, the asses see is claiming payment of incentive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the assessing authority, i.e., the Deputy Commissioner of Income-tax, Special Range I, Kanpur, made enquiries and found that the payments were genuine. However, he disallowed the claim under section 36(1)(ii) of the Act. Feeling aggrieved, the assessee preferred appeal before the Commissioner of Income-tax (Appeals), Kanpur, allowed the appeal and upheld the claim of deduction. The Revenue& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal was justified in holding that the assessing authority could not have gone into the question of disallowance of the incentive bonus under section 36(1)(ii) of the Act.
8. We are of the considered opinion that the order of the Tribunal does not raise any substantial question of law which requires consideration.
9. Both the appeals are accordingly dismissed in limine. X X X X Extracts X X X X X X X X Extracts X X X X
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