Wednesday, February 5, 2020

‘Performance Bonus’ cant be treated as Salary: ITAT allows Exemption [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench in the case of Sudip Rungta vs. DCIT while relying upon the precedent held that ‘performance bonus’ does not constitute a part of ‘salary’ and hence the exemption for House Rent Allowance was granted to the assessee. The assessor submitted Form 16 to the Assessing Officer (AO) […]

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