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2011 (7) TMI 524 - HC - Income TaxLabour welfare expenses disallowed - as per AO it was a mere provision, and that such a provision had been disallowed during the previous assessment year - Held that:- The provisions made was not tax payment of bonus but payment, as part of the wages and as an incentive for the performance of the workers - It is also noted that an amount of Rs.10,25,069/- was paid to the workers, in the subsequent year, in excess of the provision. Considering the fact provision for Rs.9,33,430/- had been made towards the incentive for the performance of the workers, do not find any reason to differ from the findings of the Appellate Tribunal - Hence, the Tax Case Appeal stands dismissed.
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