Case Law Details
Case Name : West Bengal State Co-operative Bank Ltd. Vs. DCIT (ITAT Kolkata)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Kolkata
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West Bengal State Co-operative Bank Ltd. Vs. DCIT (ITAT Kolkata)
Dis allowance of expenditure of an amount paid as Tips & Baksis by the bank to casual workers on festive occasion. The assessee submits that these payments were made to casual workers like water boys, canteen boys, security staffs etc. during annual festivals like Durga Puja and Eid. It was submitted that the payment is in the nature of ex-gratia/bonus. The break-up of these payments, as made by different branches of the bank was given. These payments were authorized by appropriate resolutions of the Board of Director of the...
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