book profits u/s 115JB without appreciating
that provision for performance linked incentive represents provision for
ascertained liability.
12. For that the Commissioner of Income ... which can vary
depending upon the performance of the company and the employee.
Provision for performance linked incentive will be made by 31st March
erred in confirming the disallowance of 20% of
the performance linked incentive expenditure amounting to
Rs.2,02,49,170/-.
2.1 The NFAC ... have appreciated that the appellant
has incurred the expenditure on performance linked incentives given
to around 1500 field managers, executives and representatives as
sales promotion
prescribed by the Act from time to time
2. Variable Pay
Performance Linked Incentive: You are eligible for Performance Linked
Incentive for each FY which ... Total Fixed Remuneration appraised in the FY, payable based on measurable
performance indicators as decided for the role; and governed by the policy
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
CGIT, the charging of penal rent and damages and
withholding of Performance Linked Incentive. The order of Apex Court
would not have the effect
