https://www.taxtmi.com/caselaws?id=186693 The ITAT upheld the reopening of assessments for A.Y. 1996-97 and 1997-98. The Tribunal considered expenses under section 10(14) but classified the incentive bonus as salary income. The Tribunal partially allowed both appeals. The Tribunal partly recalled its order to reconsider the allowability of conveyance allowance, additional conveyance allowance, and incentive bonus for the same assessment years. Both parties were to be notified for a hearing on the recalled issue. The miscellaneous applications of both the assessee and the revenue were allowed, with the order pronounced on 13-05-2011. en-us Fri, 13 May 2011 00:00:00 +0530 Tue, 27 Sep 2016 18:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186693 The ITAT upheld the reopening of assessments for A.Y. 1996-97 and 1997-98. The Tribunal considered expenses under section 10(14) but classified the incentive bonus as salary income. The Tribunal partially allowed both appeals. The Tribunal partly recalled its order to reconsider the allowability of conveyance allowance, additional conveyance allowance, and incentive bonus for the same assessment years. Both parties were to be notified for a hearing on the recalled issue. The miscellaneous applications of both the assessee and the revenue were allowed, with the order pronounced on 13-05-2011. Case-Laws Income Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186693