Alld/1986. Order dated 29-10-1999 of Tribunal, Allahabad Bench.)
(2) Incane Constn. Co. Ltd. v. Assistant Commissioner (ITA No. 629/Alld/1993, Order ... Allahabad Tribunal dated 26-2-1997.)
(3) CIT v. Incane Constn. Co. Ltd. (R.A. No. 172/Alld/1997 in order dated
Qondract Ineame as
Fer original return
$14,555
9.42461
14,4702
AMitional Incane
fedared dunine
_Survey
I.T.A.Nos.73 & 74/Nag/2016
pellants that the annual increment is in the form of incan-
tive and to encourage an employee to perform well and
therefore, once
Irdu nTrade Prom otionO rga nisathnvs.D Pectord e renal of Incane
Tax 371 ITR 333, this Court is of the opinion that there
MBAR a1d
¢ . 1
Eniiies
Contrece Incane a 3990.49,79
per original return be, OS MT sauteed | tiosy20e. | thasstid 11GF.25 944 Vie Base e724
ciunpassiongie ground. Refer
Comptrauer and Ai TO.GS 2008 that dhs tote! incanes
ofthe family fram all se
¥
»sxehuding
CLR should be taken into account
