I.T.AS. NOS. 192 OF 1960-61, 1688 OF 1961-62 AND 320 OF 1963-64, versus I.T.AS. NOS. 192 OF 1960-61, 1688 OF 1961-62 AND 320 OF 1963-64,
Section 10 (2) (xvi) deduction adjustment testing of a non-resident banking company that claims a certain amount, such as the payment of salary to a special payment staff to the bank staff, as a result of the Industrial Award Was done according to the Tribunal and the practice of the local banks in this regard, the staff was not allowed to refuse the payment of special pay, therefore, the deduction of special pay was accepted.
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