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of <h1>Court dismisses petition on bonus deduction claim after business transfer.</h1> The High Court of Delhi dismissed a petition under section 256(2) of the Income-tax Act, 1961, regarding the deduction of bonus claimed by a partnership ... Bonus, Business Expenditure The High Court of Delhi dismissed a petition under section 256(2) of the Income-tax Act, 1961, regarding the deduction of bonus claimed by a partnership firm after selling its business. The court held that the liability to pay bonus arose after the business transfer but could only be claimed in the relevant previous year when the business was being carried on by the firm. The petition was dismissed.
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