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7. Learned counsel for the appellants submitted that the learned Judge has failed to note that in this case each unit viz Madras, Trichy, Trivandrum, Delhi, Bombay and Calcutta has been treated as a separate unit and separate balance sheet and profit and loss account was prepared and maintained during the past years also and the said individual balance sheets and profit and loss accounts were taken into consideration for the purpose of arriving at the allocable surplus under the Act for the payment of bonus every year to the respective individual units. Learned counsel further submitted that the learned Judge has failed to appreciate the documents viz ExM1  the balance sheet, ExM2  the statement of allocable surplus of the Madras unit, ExM5  the balance sheet of the Madras unit, ExM6 and ExM7  the accounts of the duty free shop at Madras, ExM10 to ExM12  the profit and loss accounts of Delhi duty free shop, ExM13  the consolidated accounts of all the duty free shops and ExM14  the consolidated profits and loss account of all the duty free shops and ExM2, ExM16 and ExM17  the allocable surplus account and the profit and loss accounts of Madras duty free shop.