Supreme Court · 1973 INSC 177 · Decided 25 September 1973
Workmen v. Management of Sijua (Jherriah) Electric Supply CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 177 · [1974] 1 S.C.R. 760
- Case number
- CIVIL APPEAL No. 2446/1967
- Decided
- 25 September 1973
- Bench
- P. JAGANMOHAN REDDY, S.N. DWIVEDI, P.K. GOSWAMI (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Bonus Act-Three items, the rebate payable to consumers under Electricity Supply Act 1948, Development Rebate and Develop1n~nt Reserve under Income Tax Act 1961, whether to be deducted from profits for the purpose of ascer­ taining bonus. The dispute between the respondent company and the and deductions to b~ made to the profits for the piirpose of ascertaining the bonus payable to the workmen under the provisions of the 'Bonus Act. The controversy between the Company and its \Vorkmen was in relation to three items mentioned in the profit and loss account which were also the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)