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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Disallowance of provision made on account of accrued incentive ...


Accrued Incentives for Employee Performance Recognized as Additional Salaries; Expenditure Claim Approved.

April 3, 2019

Case Laws     Income Tax     AT

Disallowance of provision made on account of accrued incentive payable to employees - expenditure has been made on the basis of the performance of the employees - It is nothing but additional variable salaries payable to the employees. - Claim allowed.

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