https://www.taxtmi.com/caselaws?id=55957 The Tribunal allowed the deduction of expenses incurred for earning an incentive bonus by a Development Officer, holding that they were deductible under section 15. The Tribunal determined that the incentive bonus represented additional profits earned through extra work and should be assessable under the head "salaries." It upheld the view that such expenses were allowable as deduction, contrary to the decision of the Andhra Pradesh High Court. The Tribunal directed a 40% deduction of the incentive bonus for Development Officers, excluding the net amount after such deduction from the salary income. en-us Fri, 05 Jun 1992 00:00:00 +0530 Tue, 30 Nov 2010 18:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55957 The Tribunal allowed the deduction of expenses incurred for earning an incentive bonus by a Development Officer, holding that they were deductible under section 15. The Tribunal determined that the incentive bonus represented additional profits earned through extra work and should be assessable under the head "salaries." It upheld the view that such expenses were allowable as deduction, contrary to the decision of the Andhra Pradesh High Court. The Tribunal directed a 40% deduction of the incentive bonus for Development Officers, excluding the net amount after such deduction from the salary income. Case-Laws Income Tax Fri, 05 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55957