dated 08.09.2014, (ii) Annual Increment from the year 2014
onwards (iii) Retention bonus (iv) Excess rental paid on account
of being forced out of company ... retention bonus when he secures a
performance record, however, the petitioner has not met with the
requirements to be eligible for the retention bonus; that
treating the payment of
Rs.1,68,17,587 towards Retention Bonus as capital
expenditure to be spread over five years and thereby
allowing deduction ... profile of the Assessee vis a vis
comparables.
10.6 In including retention bonus as a part of operating
expenses.
11. The Ld. AO/TPO erred
expenditure towards Provision for retention
bonus. The assessee explained that it relates to retention bonus
payable to its employees who have already rendered services ... employees resigns prior to the receipt of bonus, the
relevant retention bonus shall be reversed and offered to tax. The
assessee also relied
eligible for retention
bonus of Rs.27,000/ upon completion of first six months of
his service and an additional retention bonus ... second retention
bonus as he had not completed 12 months of service. Hence,
in my opinion, plaintiff is not entitled to retention bonus
margin of Appellant as the tested party under TNMM by
considering Retention bonus of Rs. 3,32,24,931/- as an 'operating expense ... treating the payment of Rs 3,32,24,931 towards Retention Bonus
key employees as capital expenditure to be spread over five years and
thereby
DCIT-14(1)(1), Mumbai ("AO") disallowing the retention
bonus amounting to Rs. 1,58,00,000 paid to the Managing Director ... board of the Company was empowered to
determine the amount of retention bonus as the same can be observed vide pg -33
of the factual
treating the payment of Rs 1,31,54,017 toward Retention Bonus as capital
expenditure to be spread over five years and thereby allowing deduction ... That the Ld. AO failed to appreciate that payment of retention bonus was pursuant to
acquisition of SAIC India and hence the same, being distinct
erred in confirming the
provision that was made for long term retention bonus
to the employees which was subsequently paid to the
employees which ... Appeals) failed to consider that the
provision made towards long term retention bonus of
the employees is a part of their pay package negotiated
with
amount of Rs.7.5 lakhs as joining bonus and
Rs.10 lakhs as retention bonus, which was admittedly subsequently recovered by
the employer, namely ... assessee; this Rs.7,50,000/- as joining bonus and retention bonus of Rs.10
lakhs, therefore, found to be not actually the income
Systems P. Ltd & Ors
22.05.2018, plaintiff was provided with a retention bonus of
Rs.20,000/- to be receivable on monthly basis. The plaintiff ... gave her
retention bonus of Rs.20,000/- in 2017 and thereafter another
retention bonus on 22.05.2018. Her salary was also doubled every
year
