1992 (7) TMI 66

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....come-tax Act, 1961, praying that we should direct the Tribunal to raise the following question of law and refer it to us for determination : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 40 per cent. of the bonus commission (incentive) which had been received by the assessee as per terms of employment should be deducted in the computat....