fixation of commission rate for all partner hotels; elimination of
Performance Linked Bonus (PLB) or other additional promotional incentives
which indirectly add to fixed commission ... market. MMT-Go have also been alleged to be charging
a Performance Linked Bonus (PLB) from hotels i.e. for every ten rooms
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
sales for which he
was also entitled for sale linked performance bonus of 3% of total value of
sales made over and his employment
company and therefore it is
linked neither to the sale of the company or performance of the directors.
The learned CIT - A also noted that ... shape of profit/dividend. Moreover the bonus
paid is neither link to the sale of the company or performance of the
directors. In the resolution
Besides that he has been deprived of 'Performance Related Pay/bonus which is linked with the performance noted in the "Annual Appraisal Report
order, the AO has evident discussed the issue of payment of
performance bonus to the director. Once the AO has called for
necessary enquiries ... suspect performance bonus
paid by the assessee when the assesses has fifed various details to
prove that such performance bonus is directly linked to duties
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
Linked Group
Insurance (PLGI) & Ex gratia/Bonus for the year 2009/2010; (b) Cafeteria
Allowance w.e.f. 26.11.2008 to 8.3.2010 and (c) Performance
Ranbaxy Laboratories Ltd., Delhi vs Dcit, New Delhi on 5 September, 2019
IN THE INCOME
B.K. Pavitra vs Union Of India on 10 May, 2019
Equivalent citations: AIR 2019
