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1982 (3) TMI 176 - ITAT MADRAS-CExtract: ......., then this controversy might not have arisen at all. So we hold that this 5 per cent payment disallowed by the ITO is an incentive wage and an ad hoc ex gratia payment deductible under section 37 because it is well supported by commercial expediency. Therefore, we uphold the decision of the Commissioner (Appeals). 6. Departmental appeal dismissed.
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