REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME -TAX Appellant

V/S

RAZA TEXTILES LTD. Respondents

Referred Judgements :-

HUKUM CHAND JUTE MILLS LTD. V. SECOND INDUSTRIAL TRIBUNAL WEST BENGAL AND ORS [REFERRED TO]
I.T.O. V. ARYA VAIDYA PHARMACY (CBE) LTD [REFERRED TO]
I.T.O. V. GOPALPUR TEA CO. LTD [REFERRED TO]
UPENDRA CHANDRA CHAKRABORTY V. UNION BANK OF INDIA [REFERRED TO]
CIT V. KASTURI MILLS LTD [REFERRED TO]
VEGETABLE PRODUCTS LIMITED VS. THEIR WORKMEN [REFERRED TO]
MUMBAI KAMGAR SABHA BOMBAY VS. ABDULBHAI FAIZULLABHAI [REFERRED TO]
MUMBAI KAMGAR SABHA BOMBAY VS. ABDULBHAI FAIZULLABHAI [REFERRED TO]
SHAHZADA NAND VS. COMMISSIONER OF INCOME TAX PATIALA [REFERRED TO]
HUKUMCHAND JUTE MILLS LIMITED VS. SECOND INDUSTRIAL TRIBUNAL WEST BENGAL [REFERRED TO]
SASSOON J DAVID AND CO PVT LIMITED BOMBAY SASSOON J DAVID AND CO PVT LIMITED BOMBAY VS. COMMISSIONER OF INCOME TAX BOMBAY:C I T BOMBAY [REFERRED TO]
BAIDYANATH AYURVEDA BHAWAN MAZDOOR UNION PATNA VS. MANAGEMENT OF SHRI BAIDYANATH AYURVEDA BHAWAN PRIVATE LIMITED [REFERRED TO]
KALINGA TUBES LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BABCOCK AND WILLCOX OF INDIA LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ORISSA INDUSTRIES LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HOLMAN CLIMAX MANUFACTURING LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. IISCO UJJAIN PIPE AND FOUNDRY CO LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAHIMIA LANDS AND TEA COP LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AKAMAKHYA TEA CO P LTD [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. HANUMAN AGARWAL [REFERRED TO]

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, New Delhi has referred to following four questions of law under Section 256(1) of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') for opinion of this Court.

(2.) WHETHER on the facts (sic.) and in the circumstances of the case, the tribunal was correct in law in admitting the claim for payment of incentive bonus over and above the admissible bonus under the Payment of Bonus Act.

(3.) WHETHER on the facts and in the circumstances of the case, the I.T.A.T. Was correct in law in holding that the assessee is entitled to the deduction of the entire incentive bonus of Rs. 22,23,518.'

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COMMISSIONER OF INCOME-TAX Vs. RAZA TEXTILES LTD.

Referred Judgements :-

JUDGEMENT

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