Held that none of authorities below had opined that grant of bonus to directors would either endanger existence of corporate entity or was prohibited under Payment of Bonus Act, 1965 or was not proportionate to services rendered by directors.  In fact in previous assessment years, similar payment of bonus to directors had been upheld and no distinguishing feature had been brought to notice of Tribunal.  In view of consistency of approach, uniformity and certainty order of Tribunal is affirmed.  (AY. 2015-16)