https://www.taxtmi.com/caselaws?id=49242 Deduction of income-tax in computing available surplus for bonus cannot be taken notionally; an employer must prove that the tax was in fact levied for the year, otherwise the notional deduction is disallowed. The tribunal's grant of a limited rehabilitation allowance at Rs. 1,00,000 for the year in dispute is upheld as a discretionary, evidence-based assessment, including reliance on the employer's earlier representation and conduct; the larger claim is rejected, though fresh evidence may be permitted in future references. en-us Tue, 23 Mar 1965 00:00:00 +0530 Wed, 20 Aug 2014 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49242 Deduction of income-tax in computing available surplus for bonus cannot be taken notionally; an employer must prove that the tax was in fact levied for the year, otherwise the notional deduction is disallowed. The tribunal's grant of a limited rehabilitation allowance at Rs. 1,00,000 for the year in dispute is upheld as a discretionary, evidence-based assessment, including reliance on the employer's earlier representation and conduct; the larger claim is rejected, though fresh evidence may be permitted in future references. Case-Laws Income Tax Tue, 23 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49242