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of <h1>Delhi High Court rejects Rs. 20,000 bonus deduction claim, citing non-accrual during assessment year.</h1> <h3>Commissioner Of Income-Tax Versus Alps Wine Shop (P.) Ltd.</h3> Commissioner Of Income-Tax Versus Alps Wine Shop (P.) Ltd. - [2000] 246 ITR 672, 169 CTR 189, 117 TAXMANN 536 The High Court of Delhi ruled against the assessee regarding the deduction claim of Rs. 20,000 for bonus liability for the period April 1, 1972, to December 31, 1972. The court held that the liability did not accrue during the assessment year in question, thus disallowing the deduction.
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