This is an appeal from an order of the High Court of Bombay declining to direct the Tribunal to state a case for its decision under the Income tax Act, 1961.
Treating these items as perquisites within the meaning of Section 40 a v , the Income tax Officer disallowed a sum of Rs.
The respondent assessee company paid seven of its employees, in addition to what was described as their salary, certain amounts of bonus, companymission and house rent allowance.
This was held to be the amount in excess of 20 of their salary.
47,440.
Hence, this appeal.
