1986 (5) TMI 5

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..... ent dated February 18, 1985, has been delivered by this court in CIT v. Agarpara Co. Ltd. [1986] 158 ITR 78, is a fit one for appeal to the Supreme Court. The following questions are stated to be substantial questions of law involved in the case : "(i) Whether, on the facts and in the circumstances of the case, the sum of Rs. 50,061 representing the amount of unpaid bonus written back in the a .....

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..... nal has been directed to investigate whether the unclaimed bonus represents the excess of the requirement to be provided for payment of such bonus and why bonus had not been claimed by the employees in the past years. The Tribunal has been directed to dispose of the case in the light of the principles laid down in the judgment. The Tribunal has been given liberty to take additional evidence while .....

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