domestic air
tickets purchased; that the assessee received performance linked bonus and
overriding commission on sale of air tickets; that a part of the commission
plaintiff the amounts due to the
appellant/plaintiff towards provident fund, performance linked bonus etc.
3. The respondent/defendant filed an application under Order
which is as follows:
"In addition, you will receive a performance-linked commission/incentive as per the special scheme spelt out separately ... specific you are aware that incentives/commissions/bonus are payable according to Company Policy. The performance-linked commission/incentive scheme of the Company was communicated
plus other facilities. (Fixed remuneration
Rs. 4.5 Crores; Joining Bonus Rs. 2 Crores; Performance Linked incentive
Rs. 4.5 Crores; 50000000 stock options besides other transport
allowances, as also the
variable salary in form of performance linked incentives and
performance bonus, ought not to be added to the income
allowances, as also the
variable salary in form of performance linked incentives and
performance bonus, ought not to be added to the income
considered the Letter of
Appointment and terms of the Clause, "Additional bonus" which was
payable at 6.5% in case the „PBT‟ was upto ... present proceedings, being the stand alone performance
of the Respondent Company and not due to any linked
performance derived from Group Companies Including NEFM
Take Home Salary 40705/-
2) Quarterly Components
Company Performance-linked 5342/-
Incentive
3) Annual Components
Bonus 2842/-
4) Retiral Benefits
Provident Fund Contribution 1705/-
Gratuity ... fund contribution of Rs.1,705/-,
gratuity of Rs.684/-, company performance linked incentive
of Rs.5,342/- have not been included
gratia bonus Rs. 500
10. Reimbursement of
professional journals Rs. 50
11. Minor repair allowance Rs. 983
12. Performance linked
Reward Rs. 1,679
____________
Total
individual, who may save
some of it.
Bonus:
7. To the appellants contention that the bonuses were variables and
should be deducted from the salary ... Therefore, this payment was
automatically linked to the basic salary as well as the performance of the
employee. The pre-promotion basic salary
