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of <h1>High Court rules in favor of assessee on bonus provision deduction</h1> <h3>Commissioner Of Income-Tax Versus Gunwantrai Harivallabh Jani</h3> The High Court of Madhya Pradesh ruled in favor of the assessee regarding the deduction of bonus provision for employees. The Court upheld the Tribunal's ... Actual Payment, Bonus, Law Applicable The High Court of Madhya Pradesh ruled in favor of the assessee regarding the deduction of bonus provision for employees. The Tribunal allowed the claim, stating that section 43B(b) was not applicable as the bonus did not fall under the fund for the welfare of employees. The Court upheld the Tribunal's decision, ruling against the Revenue and in favor of the assessee.
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