https://www.taxtmi.com/caselaws?id=16596 A Development Officer's incentive bonus was held not to be fully taxable as salary where part of the payment was intended to meet expenses necessarily incurred in performing office duties. Amounts that merely reimbursed actual expenditure were not income, while only the balance retained by the employee could be assessed under the head salary. The ruling distinguished the exemption for expenditure actually incurred from statutory salary deductions, and applied the relevant limit that allowed deduction up to 30% of the incentive bonus. The net amount alone was chargeable to tax as salary. en-us Mon, 27 Apr 1998 00:00:00 +0530 Tue, 08 Sep 2009 17:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16596 A Development Officer's incentive bonus was held not to be fully taxable as salary where part of the payment was intended to meet expenses necessarily incurred in performing office duties. Amounts that merely reimbursed actual expenditure were not income, while only the balance retained by the employee could be assessed under the head salary. The ruling distinguished the exemption for expenditure actually incurred from statutory salary deductions, and applied the relevant limit that allowed deduction up to 30% of the incentive bonus. The net amount alone was chargeable to tax as salary. Case-Laws Income Tax Mon, 27 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16596