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    <description>The Tribunal allowed the revenue&#039;s appeals, upholding the disallowance of expenses claimed against the incentive bonus. It held that incentive bonus is part of salary and only standard deductions under section 16(1) are permissible, following the decision of the Andhra Pradesh High Court in K.A. Choudhary. The Tribunal did not refer the matter to a larger Bench as there was no conflicting decision from another High Court.</description>
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