https://www.taxtmi.com/caselaws?id=119034 The Tribunal ruled in favor of the assessee regarding the deletion of the addition of bonus, allowing the deduction only for the portion related to employees present during the accounting year. Additionally, the Tribunal upheld the deductibility of most garden maintenance expenses, except for the portion related to the construction of a mandapam, as they were deemed necessary for the business requirements. en-us Tue, 03 May 2005 00:00:00 +0530 Sat, 07 Jul 2012 15:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119034 The Tribunal ruled in favor of the assessee regarding the deletion of the addition of bonus, allowing the deduction only for the portion related to employees present during the accounting year. Additionally, the Tribunal upheld the deductibility of most garden maintenance expenses, except for the portion related to the construction of a mandapam, as they were deemed necessary for the business requirements. Case-Laws Income Tax Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119034