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    <title>2011 (7) TMI 524 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, dismissing the Tax Case Appeal. It found that the provision disallowed by the Assessing Officer was not a tax payment for bonus but part of wages and worker incentives. The Court noted that the actual payments exceeded the provision and were aligned with worker performance incentives, supporting the Tribunal&#039;s decision.</description>
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      <title>2011 (7) TMI 524 - MADRAS HIGH COURT</title>
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      <description>The Court upheld the Tribunal&#039;s decision, dismissing the Tax Case Appeal. It found that the provision disallowed by the Assessing Officer was not a tax payment for bonus but part of wages and worker incentives. The Court noted that the actual payments exceeded the provision and were aligned with worker performance incentives, supporting the Tribunal&#039;s decision.</description>
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