1990 (8) TMI 51

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....r section 256(2) of the Income-tax Act, 1961, at the instance of the Department. The only question sought to be raised is : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 40% of the bonus/commission (incentive) which has been received by the assessee as per terms of employment should be deducted in the computation of the assessee's tot....