IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.196 of 1999 Date of decision: 20.11.2008 The Commissioner of Income Tax, Haryana, Rohtak. -----Appellant. Vs. M/s Porritts & Spencer (Asia) Ltd. -----Respondent. CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present: Mr. Yogesh Putney, Sr. Standing Counsel for the revenue. Mr. Santosh Aggarwal, Advocate & Mr. A.C. Jain, Advocate for the assessee. ----- ORDER: Following question has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi, arising out of its order dated 15.4.1998 in I.T.A. No.6854/Del/92, for the assessment year 1989-90:- “Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was right in law in upholding the decision of the CIT(A) deleting the addition of Rs.2,41,533/- under section 36(1)(ii) on account of payment of commission/bonus to employees? ITR No.196 of 1999 Learned counsel for the parties do not dispute that the above question is covered in favour of the assessee by earlier order of this Court dated 16.9.2008 in I.T.R. Nos.80 to 82 (Porritts & Spencer (Asia) Ltd. v. The Commissioner of Income Tax, Haryana). Accordingly, the question is answered against the revenue and in favour of the assessee. The reference is disposed of. ( ADARSH KUMAR GOEL ) JUDGE November 20, 2008 (L. N. MITTAL) ashwani JUDGE 2