https://www.taxtmi.com/caselaws?id=70599 Additional payment to workmen under an official settlement, being outside the Payment of Bonus Act and not shown to be a set-off or set-on, was treated as not hit by the section 36(1)(ii) ceiling and as deductible business expenditure. Extra shift allowance was required to be computed on the basis of the concern as a whole, not machine by machine, in line with the relevant circular and supporting judicial view. The revenue appeal accordingly failed, and the Commissioner's deductions and computation method were upheld. en-us Wed, 25 Jul 1984 00:00:00 +0530 Mon, 18 Apr 2011 11:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70599 Additional payment to workmen under an official settlement, being outside the Payment of Bonus Act and not shown to be a set-off or set-on, was treated as not hit by the section 36(1)(ii) ceiling and as deductible business expenditure. Extra shift allowance was required to be computed on the basis of the concern as a whole, not machine by machine, in line with the relevant circular and supporting judicial view. The revenue appeal accordingly failed, and the Commissioner's deductions and computation method were upheld. Case-Laws Income Tax Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70599