IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 251 OF 1995 The Commissioner of Income Tax, Bombay .. Applicant V/s. Shri Jagjit Kohli, Bombay .. Respondent Mr. R.V. Desai with Ms. S.V. Bharucha and Mr. R. Ashokan for the Applicant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 22.02.2005 DATED : 22.02.2005 DATED : 22.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant. The question referred to reads as under:- "1. Whether, on the facts and in the circumstances of the case, in computing the assessee’s income under the head ‘Salary’ the assessee was entitled to deduction of 40% of the bonus commission (incentive) received by him over and above the standard deduction as contemplated u/s 16(1) of the Income-tax Act, 1961?" 2. In view of the judgment of this Court in CIT. v. CIT. v. CIT. v. Gopalkrishna Suri 248 ITR 819 (Bom.) Gopalkrishna Suri 248 ITR 819 (Bom.) Gopalkrishna Suri 248 ITR 819 (Bom.), the answer is in the negative, i.e. in favour of the Revenue and against the assessee. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)