https://www.taxtmi.com/caselaws?id=9377 The High Court held that the Development Officer's incentive bonus constituted part of the salary under the Income-tax Act, 1961. The Court determined that the officer was not entitled to additional deductions beyond those specified in the Act, emphasizing that the bonus fell within the definition of salary as per section 17. The Court ruled in favor of the Revenue, denying the officer's claim for 40% expenses from the incentive bonus. en-us Wed, 22 Dec 2004 00:00:00 +0530 Mon, 22 Jun 2009 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9377 The High Court held that the Development Officer's incentive bonus constituted part of the salary under the Income-tax Act, 1961. The Court determined that the officer was not entitled to additional deductions beyond those specified in the Act, emphasizing that the bonus fell within the definition of salary as per section 17. The Court ruled in favor of the Revenue, denying the officer's claim for 40% expenses from the incentive bonus. Case-Laws Income Tax Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9377