Supreme Court · 1972 INSC 306 · Decided 20 December 1972
Shri Ambica Mills LTD. NO. 1 v. The Textile Labour Association, Ahmedabad, and Vice Versa
- Court
- Supreme Court of India
- Citation
- 1972 INSC 306 · [1973] 3 S.C.R. 123
- Case number
- CIVIL APPEAL No. 2083/1969
- Decided
- 20 December 1972
- Bench
- C.A. VAIDYIALINGAM, I.D. DUA, A. ALAGIRISWAMI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Payment of Bonus Act 1965, Second Schedule Item 6(g)-Al/owable ded11ctions under-'Subsidy' meaning of-Cash payments by way of a.fsistance are subsidy-Indirect assistance like Customs Drawb~k and re/;.te on Railway Freight is not 'Subsidy'-Subsidy to be allowable undtr Item 6(g) must or Body Corporate established by any la1v for the time being in force-Distinction between Body Corporal~ established 'by' law and 'under' under law-Payment received for earlier· year nutst be deemed to be income of year of receipt especially when accounts n1aintained on cc.sh basis.
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