https://www.taxtmi.com/caselaws?id=25947 A revisional authority cannot disturb an assessment order that was passed solely to implement binding Tribunal directions, and a limitation challenge fails where the revision is directed at that implementing order rather than the earlier assessment. The text also states that bonus paid in the relevant previous year is deductible under section 8(9) if it is revenue expenditure incurred wholly and exclusively for earning agricultural income, even when the bonus relates to earlier accounting years. On this reasoning, the revisional disallowance is said to be erroneous and the assessee's deduction claim is upheld. en-us Fri, 21 Mar 1986 00:00:00 +0530 Mon, 01 Feb 2010 18:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25947 A revisional authority cannot disturb an assessment order that was passed solely to implement binding Tribunal directions, and a limitation challenge fails where the revision is directed at that implementing order rather than the earlier assessment. The text also states that bonus paid in the relevant previous year is deductible under section 8(9) if it is revenue expenditure incurred wholly and exclusively for earning agricultural income, even when the bonus relates to earlier accounting years. On this reasoning, the revisional disallowance is said to be erroneous and the assessee's deduction claim is upheld. Case-Laws Income Tax Fri, 21 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25947