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1991 (2) TMI 23 - CALCUTTA HIGH COURTExtract: .......an additional emolument. Mere use of the expression bonus could not render it a bonus, if it is otherwise clear that what was paid was not bonus but incentive wages. For the reasons aforesaid, we answer the question in this reference in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.
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