1984 (8) TMI 164

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....82. [Part of para No. 1 and para No. 2 omitted from reproduction for not being relevant to the main controversy.] 3. Coming to the objection concerning incentive wages, it is seen that the ITO has disallowed the assessee's claim on the ground that it partakes the character of bonus. A copy of the agreement dated 30th September, 1981 was furnished in this connection, which shows that the workmen ....