https://www.taxtmi.com/caselaws?id=192044 The ITAT allowed the appeal for statistical purposes, remanding the matter back to the Assessing Officer for the assessment year 2007-08. The assessee was granted an opportunity to substantiate the provision for bonus as a certain liability by providing necessary evidence, despite the lack of proper representation before authorities and queries from the Assessing Officer. The burden was placed on the assessee to establish the provision's certainty, with the order pronounced in Open Court on 09/12/2011. en-us Fri, 09 Dec 2011 00:00:00 +0530 Wed, 10 May 2017 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192044 The ITAT allowed the appeal for statistical purposes, remanding the matter back to the Assessing Officer for the assessment year 2007-08. The assessee was granted an opportunity to substantiate the provision for bonus as a certain liability by providing necessary evidence, despite the lack of proper representation before authorities and queries from the Assessing Officer. The burden was placed on the assessee to establish the provision's certainty, with the order pronounced in Open Court on 09/12/2011. Case-Laws Income Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192044