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2004 (12) TMI 23 - HC - Income Tax"Whether the Income-tax Appellate Tribunal has been in error in holding that the assessee, a Development Officer, was entitled to 40 per cent, expenses in relation to incentive bonus to the tune of Rs. 4,569, Rs. 14,558 and Rs. 19,300 for the three years under reference respectively, received by him over and above his salary from the Corporation?" we answer the question referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee
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