The Assessing Officer disallowed amounts paid by the assessee as bonus to its two directors under section 36(1)(ii) of the Income-tax Act, 1961 on the ground that the bonus was paid to avoid payment of dividend distribution tax. The appellate authorities confirmed the disallowance and the High Court dismissed the assessee’s appeals holding that no question of law arose. Special leave to appeal to the Supreme Court was dismissed. (AY.2011-12, 2014-15)