1991 (3) TMI 109

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....)<br>Dated:- 5-3-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : T. D. SUGLA., D. R. DHANUKA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -In this departmental reference....

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.... Direct Taxes on the subject, the commission, car allowance and bonus paid by the assessee to its employees were not to be treated as perquisites for the purposes of the said section ?" Counsel are....