Applicant:-The Commissioner Of Income-Tax, Vidarbha, Nagpur v. Respondent :-Shri K.g. Santhani, Malkapur

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR INCOME TAX REFERENCE NO.09/1996 APPLICANT:-The Commissioner of Income-tax, Vidarbha, Nagpur. ...VERSUS... RESPONDENT :-Shri K.G. Santhani, Malkapur. --------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda ofCoram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------- [Shri A.S. Jaiswal, Adv. for applicant][None for the respondent though served] CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 27.10.2010 1.At the instance of Commissioner of Income Tax, Vidarbha, Nagpur, the Income Tax Appellate Tribunal, Nagpur has referred the following question of law for the opinion of this Court. “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income from incentive bonus does not form part of the salary and thereby allowing expenses to the tune of 40% of the Incentive Bonus receipt ?” 2.This Court in the case of Commissioner of IncomeTax...Versus...Gopal Krishna Suri, reported in (2001) 248 ITR 819 has answered the above question in favour of the revenue and against the assessee. 3.In the light of the above said decision, we answer the above question in favour of the revenue and against the assessee. Income Tax Reference is disposed of. No order as to costs. JUDGE JUDGE