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1 - 10 of 32 (0.26 seconds)Commissioner Of Income Tax vs Gopal Krishna Suri & Ors. on 13 October, 2000
7.7 In CIT vs. Gurdeo Singh Jaggi,267 ITR 763(MP), Hon'ble MP High Court
reiterated their view in AK Ghosh(supra)
12
ITA No.4162/Ahd/2007
7.8 We find that Hon'ble Bombay High Court in their decision reported in CIT
v. Gopal Krishna Suri [2001] 248 ITR 819, after analyzing the terms and
conditions of service of Development Officers of LIC held as under :
Commissioner Of Income Tax vs M.D. Patil on 19 September, 1997
7.15 Following the decisions of the High Courts and the Full Bench decision
of the Karnataka High Court in CIT v. M.D. Patil [1998] 229 ITR 71, and
disagreeing with the view of the Hon'ble Gujarat High Court, Hon'ble MP High
Court in A.K.Ghosh & Others(supra) held that incentive bonus was only a part of
the salary of the assessees and the assessees are not entitled to any deduction
over and above the standard deduction.
Section 17 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Alok Nath Ghosh on 27 August, 2008
7.7 In CIT vs. Gurdeo Singh Jaggi,267 ITR 763(MP), Hon'ble MP High Court
reiterated their view in AK Ghosh(supra)
12
ITA No.4162/Ahd/2007
7.8 We find that Hon'ble Bombay High Court in their decision reported in CIT
v. Gopal Krishna Suri [2001] 248 ITR 819, after analyzing the terms and
conditions of service of Development Officers of LIC held as under :
The Income Tax Act, 1961
Commissioner Of Income-Tax vs T.K. Ginarajan, Development Officer, ... on 2 November, 2001
7.14 In the case of CIT v. T.K. Ginarajan, Development Officer, LIC of India
[2002] 253 ITR 463, theHon'ble High Court of Kerala held as under:
K.A. Choudary vs Commissioner Of Income-Tax And Ors. on 10 December, 1987
"In the case of K.A. Choudary v. CIT [1990] 183 ITR 29, the Andhra Pradesh
High Court has relied on the decision of the Supreme Court in Gestetner
Duplicators (P.)
Section 15 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs A.K. Ghosh on 5 May, 2003
7.15 Following the decisions of the High Courts and the Full Bench decision
of the Karnataka High Court in CIT v. M.D. Patil [1998] 229 ITR 71, and
disagreeing with the view of the Hon'ble Gujarat High Court, Hon'ble MP High
Court in A.K.Ghosh & Others(supra) held that incentive bonus was only a part of
the salary of the assessees and the assessees are not entitled to any deduction
over and above the standard deduction.