https://www.taxtmi.com/caselaws?id=49242 In bonus computation, income-tax under section 23A could not be deducted unless it was actually levied, so a notional deduction was disallowed. The article also notes that the rehabilitation allowance could be capped at rupees one lakh where the surrounding material, including the employer's prior position and lack of convincing proof of sustained rehabilitation expenditure, did not show the tribunal's approach to be erroneous. On that basis, the bonus award at 10 per cent of basic earnings remained undisturbed. 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 In bonus computation, income-tax under section 23A could not be deducted unless it was actually levied, so a notional deduction was disallowed. The article also notes that the rehabilitation allowance could be capped at rupees one lakh where the surrounding material, including the employer's prior position and lack of convincing proof of sustained rehabilitation expenditure, did not show the tribunal's approach to be erroneous. On that basis, the bonus award at 10 per cent of basic earnings remained undisturbed. Case-Laws Income Tax Tue, 23 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49242