Held that in the line of business of the assessee, wherein it was engaged in dealing in computers, networking solutions, and providing maintenance and facility management services, it could not be denied that without the dedicated efforts the turnover from sales and services could not have increased. Thus, the bonus was a reward for the work of the promoter directors, who were actively involved in the day-to-day affairs of the company, in addition to the salary paid to them. Accordingly, the assessee is entitled to claim deduction under section 36(1)(ii) of the Act in respect of payment of bonus to its directors. Central Board Of Direct Taxes Instruction No. 20 Of 2015, Dated 29-12-2015 (2016) 380 ITR 36 (St). Relied on Loyal Motor Services Co. Ltd v. CIT (1946) 14 ITR 647 (Bom(HC), Distinguished  Dalal Broacha Stock Broking P. Ltd v. Addl. CIT(2011)10 ITR 357 /11 taxmann.com 426  (SB) (Mum) (Trib)    (AY.2015-16)