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

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.R. No.44 of 1996Date of decision: 20.11.2008 The Commissioner of Income Tax, Haryana, Rohtak. -----Applicant. Vs. M/s Porritts & Spencer (Asia) Ltd., Faridabad. -----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.Mr. A.C. Jain, Advocatefor the assessee. ----- Following questions of law have been referred foropinion of this Court by the Income Tax Appellate Tribunal, DelhiBench ‘E’ Delhi arising out of I.T.A. Nos.2977 and 3019(Del)/90 inrespect of assessment year 1986-87:- “1. Whether, on the facts and in the circumstancesof the case, the Hon’ble Tribunal was right in lawin upholding the decision of the Ld. CIT(A)deleting the addition of Rs.1,83,855/- made u/s36(1)(ii) on account of commission / bonus paidto employees?”of the case, the Hon’ble Tribunal was right in lawin upholding the decision of the Ld. CIT(A)deleting the addition of Rs.1,83,855/- made u/s36(1)(ii) on account of commission / bonus paidto employees?” 2. Whether, on the facts and in the circumstancesof the case, the Hon’ble Tribunal was right in lawin holding that in computing the disallowance u/s40-A(5)/40(c), of the following expenses, theprovisions of Rule 3(c)(ii) are applicable:of the case, the Hon’ble Tribunal was right in lawin holding that in computing the disallowance u/s40-A(5)/40(c), of the following expenses, theprovisions of Rule 3(c)(ii) are applicable: a) Medical reimbursement expenses of theemployees.employees. b) Group personal accident insurance/hospitalisation insurance scheme premium.hospitalisation insurance scheme premium. c)Medical Insurance premium. d)Telephone expenses. e) Salary, wages and bonus etc. paid topersonal servants engaged by theemployees.”personal servants engaged by theemployees.” The questions referred are covered by the orderpassed by this Court on 16.9.2008 in I.T.R. Nos.80 to 82 of 1982 (M/s Porrits & Spencer (Asia) Ltd., New Delhi v. TheCommissioner of Income-tax, Haryana). This reference is accordingly, decided in same terms. ( ADARSH KUMAR GOEL )JUDGE November 20, 2008ashwani (L. N. MITTAL) JUDGE