https://www.taxtmi.com/caselaws?id=69925 Incentive wages paid to workmen for higher production, attendance, discipline and improved industrial relations were treated as business expenditure on commercial expediency and not as bonus. The payment arose under an agreement with the workmen and was linked to a percentage of earnings, not to the company's profits. On that basis, the disallowance was set aside and the deduction claim was allowed. en-us Tue, 21 Aug 1984 00:00:00 +0530 Tue, 12 Apr 2011 18:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69925 Incentive wages paid to workmen for higher production, attendance, discipline and improved industrial relations were treated as business expenditure on commercial expediency and not as bonus. The payment arose under an agreement with the workmen and was linked to a percentage of earnings, not to the company's profits. On that basis, the disallowance was set aside and the deduction claim was allowed. Case-Laws Income Tax Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69925