https://www.taxtmi.com/caselaws?id=17593 The court ruled in favor of the assessee on both issues. Regarding the allowance of bonus liability for the assessment year 1970-71, the court held that the bonus liability determined after the accounting year was admissible for deduction based on the accounting system followed by the assessee. On the second issue of staff welfare expenses for maintaining a temple on the premises, the court upheld the Tribunal's decision that these expenses were for the welfare of the workmen and qualified for deduction as employees' welfare expenditure. The court did not award costs in this matter. en-us Thu, 27 Feb 1997 00:00:00 +0530 Wed, 23 Sep 2009 15:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17593 The court ruled in favor of the assessee on both issues. Regarding the allowance of bonus liability for the assessment year 1970-71, the court held that the bonus liability determined after the accounting year was admissible for deduction based on the accounting system followed by the assessee. On the second issue of staff welfare expenses for maintaining a temple on the premises, the court upheld the Tribunal's decision that these expenses were for the welfare of the workmen and qualified for deduction as employees' welfare expenditure. The court did not award costs in this matter. Case-Laws Income Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17593