https://www.taxtmi.com/caselaws?id=23549 The court dismissed the petitioner's writ petition regarding the deduction of expenses incurred in earning an incentive bonus, ruling that the bonus constituted part of the petitioner's salary under section 17 of the Income-tax Act. Despite the petitioner's argument that the bonus should be treated as income from profession, the court upheld the authorities' decision, emphasizing that the bonus fell within the broad definition of "salary." The court's decision was based on previous cases and the Payment of Wages Act, ultimately denying the deduction claim and awarding no costs. en-us Thu, 10 Dec 1987 00:00:00 +0530 Mon, 21 Dec 2009 17:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23549 The court dismissed the petitioner's writ petition regarding the deduction of expenses incurred in earning an incentive bonus, ruling that the bonus constituted part of the petitioner's salary under section 17 of the Income-tax Act. Despite the petitioner's argument that the bonus should be treated as income from profession, the court upheld the authorities' decision, emphasizing that the bonus fell within the broad definition of "salary." The court's decision was based on previous cases and the Payment of Wages Act, ultimately denying the deduction claim and awarding no costs. Case-Laws Income Tax Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23549