IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.677 of 1999 MR. BHARAT PRASAD BARNWAL Versus COMMISSIONER OF INCOME TAX & ANR For the Appellant:- Mr. Ajay Rastogi For the Respondents:- Mr. Harswardhan Prasad, Sr. Standing Counsel and Mrs. Archana Sinha, Jr. Standing Counsel ----------- 03 02.09.2008 This appeal has been admitted for hearing by order dated 16.1.2001 on the following substantial question of law:- “Whether an assessee/ appellant who is Development Officer in the Life Insurance Corporation of India, is entitled for deduction of expenditure at the rate of 40% out of incentive bonus?” Mr. Ajay Rastogi, appearing on behalf of the appellant very fairly states that the question involved in this appeal has been answered by order dated 16.2.2008 passed in Tax Case No. 13 of 1999 against the assessee. Mr. Harswardhan Prasad, appears on behalf of the respondents, Commissioner of Income Tax. For the reasons stated in the aforesaid case, we have no option but to dismiss the appeal. Appeal stands dismissed accordingly but without any order as to costs. P.K. (Chandramauli Kr. Prasad, J.) (Dr. Ravi Ranjan, J.)