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TMI Blog2018 (12) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... nal that the assessee has been extending incentives to employees for the proceeding years and the subsequent years also and the same is accepted by the Revenue. Thus been held that ex-gratia payment made by the employer to its employees is on account of commercial expediency and hence allowable. Appeal filed by the Revenue is dismissed. - ITA No.4927/Mum/2017 - - - Dated:- 5-12-2018 - HON BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to its employees, while computing the total income of the assessee. In the order passed by the coordinate bench of ITAT in ITA No. 901/Mum/2011 for the A.Y 2007-08 in the assessee s own case, the identical ground was decided in favour of assessee. The said order of the coordinate bench was also upheld by the Hon ble Jurisdictional High Court in ITA No. 371/2015 which was decided on 25.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue, there was no evidence to show that agreement between the assessee and the employees and the earning of the assessee or to show that ex-gratia payment is reasonable or in accordance with the provisions at the relevant time. In the present case, the practice of ex-gratia payment is evident from the observations of the Tribunal. For the proceeding year and the subsequent years the department has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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