Bonus computation rule guides set on or set off for the sixth accounting year using allocable surplus adjustments. For the sixth accounting year, set on or set off under the bonus computation framework is to be made in the manner illustrated in Appendix A. The calculation must take into account any excess or deficiency in allocable surplus relating to the fifth and sixth accounting years, as contemplated by clause (i) of sub-section (7) of section 26.
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Provisions expressly mentioned in the judgment/order text.
Bonus computation rule guides set on or set off for the sixth accounting year using allocable surplus adjustments.
For the sixth accounting year, set on or set off under the bonus computation framework is to be made in the manner illustrated in Appendix A. The calculation must take into account any excess or deficiency in allocable surplus relating to the fifth and sixth accounting years, as contemplated by clause (i) of sub-section (7) of section 26.
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