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PETITIONER: VOLTAS LIMITED
Vs.
RESPONDENT: ITS WORKMEN
DATE OF JUDGMENT: 09/12/1960
BENCH: WANCHOO, K.N. BENCH: WANCHOO, K.N. GAJENDRAGADKAR, P.B. GUPTA, K.C. DAS
CITATION: 1961 AIR 941 1961 SCR (3) 167 CITATOR INFO : D 1962 SC1258 (2,3) D 1968 SC 963 (41) R 1973 SC2394 (14)
ACT: Industrial Dispute-Bonus-Contribution to Political fund, if can be deducted from gross profit-Extraneous income-Nature of-- Salesmen and apprentices, if entitled to bonus.
HEADNOTE: The question in this appeal was whether the Tribunal was wrong in not allowing the amount paid to a political fund which was permissible as an item of expense and for disallowing the claim for deduction of certain amounts as extraneous income and whether the salesmen and apprentices were entitled to bonus. 168 Held, that though the law or the rules of the company per- mitted the employer to pay amounts as donations to political funds, it was not a proper expense to be deducted when working out the available surplus in the light of the Full Bench formula. Held, further, that neither the profits from transactions which were carried out in the normal course of business, nor the commission earned on transactions entered directly with foreign manufacturers, where the workmen had serviced the goods and did other work which brought such business to the employer, could b...