Supreme Court · 1967 INSC 22 · Decided 30 January 1967

The Employers of Azam Jahi Mills LTD. v. The Workmen

Court
Supreme Court of India
Citation
1967 INSC 22 · [1967] 2 S.C.R. 520
Case number
CIVIL APPEAL No. 971/1965
Decided
30 January 1967
Bench
M. HIDAYATULLAH, VISHISHTHA BHARGAVA, G.K. MITTER (3-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Income Tax Act Section 37(1)

Headnote

OF AZAM JAHI MlllS LTD. A v. THE WORKMEN (January 30, 1967) [M. H!DAYATULLAH, V. BHARGAVA A~D G. K. M1nrn. JJ.] lndust~ial Dispute-Bonus agreed to be paicl 011ly on availabi<&middot; surplus -:--calcu/atron of sru J!fu$--Whe1IJ.!r gratuity and retrenchment co11Jpensa&shy; t1on 10 be deducted ed to illJtify deduction. The appellanls and their workmen had entered into an agreement in February 1960 which provided that a claim for bonus would only arise tf there should be an available surplus after malting a provision for all lbc prior charges including a fair return on paid up

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