The Income Tax Act, 1922 | Case Reference

The Income Tax Act, 1922 

Section 10(2)(X),(XVI), 19(2) (X), 66 

As payment of bonus to employees is an incentive for service rendered by them. such payment of bonus as directed by the Government is not dependent on profit (8). Commissioner of Texes Dhaka (South) Zone vs M /S. Ujala Match Factory (Mainur Reza Chowdhury J) (Civil) 2ADC 757