1984 (7) TMI 214 - AT - Income Tax

Summary

The appeal by the revenue was against the CIT(A)'s decision allowing deduction of additional payment made by the assessee to its workmen. The additional payment was outside the scope of the Payment of Bonus Act and was considered allowable as a business expenditure. The appeal was dismissed as the additional payment was an allowable deduction. The Commissioner directed the ITO to compute extra shift allowance based on the working of the concern, not individual machinery, following CBDT instructions. The appeal challenging this decision was dismissed.