The Commissioner Of Income Tax, Haryana, Rohtak v. M/S Porritts & Spencer (Asia) Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.R. No.196 of 1999Date of decision: 20.11.2008 The Commissioner of Income Tax, Haryana, Rohtak. -----Appellant. Vs. M/s Porritts & Spencer (Asia) Ltd. -----Respondent. CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOELHON'BLE MR JUSTICE L.N. MITTAL Present:Mr. Yogesh Putney, Sr. Standing Counsel for the revenue.for the revenue. ORDER: Mr. Santosh Aggarwal, Advocate &Mr. A.C. Jain, Advocatefor the assessee. ----- Following question has been referred for opinion of thisCourt by the Income Tax Appellate Tribunal, Delhi Bench ‘D’, NewDelhi, arising out of its order dated 15.4.1998 in I.T.A.No.6854/Del/92, for the assessment year 1989-90:- “Whether on the facts and in the circumstances of thecase, the Hon’ble Tribunal was right in law in upholdingthe decision of the CIT(A) deleting the addition ofRs.2,41,533/- under section 36(1)(ii) on account ofpayment of commission/bonus to employees? Learned counsel for the parties do not dispute that theabove question is covered in favour of the assessee by earlierorder of this Court dated 16.9.2008 in I.T.R. Nos.80 to 82 (Porritts& Spencer (Asia) Ltd. v. The Commissioner of Income Tax,Haryana). Accordingly, the question is answered against therevenue and in favour of the assessee. The reference is disposed of. ( ADARSH KUMAR GOEL )JUDGE November 20, 2008ashwani (L. N. MITTAL) JUDGE