1984 (7) TMI 214

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..... that the assessee had paid a sum of Rs. 2,85,217 in addition to the bonus at the rate of 9.87 per cent payable under the payment of Bonus Act because of a settlement entered into between the management of the textile industry and the workmen under the auspices of the Commissioner of Labour on 12th Oct., 1979. It is admitted by the revenue that this payment was outside the scope of the payment of .....

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..... ll; within the scope of the payment of Bonus Act. Since the additional amount was paid under a settlement with the workmen under the auspices of the Government it is not the case of the revenue that any of the conditions prescribed under the first proviso are not met or that the additional bonus was not allowable under that proviso. Even if the additional payment is not to ;be considered as a bonu .....

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