units of the whole undertaking. In such cases, the
computation of allocable surplus for the payment of bonus
should be on the basis of such ... prepared, the
Court could proceed to award bonus on the allocable surplus.
That portion of the award reads L as follows:
"But Section
payment of only the minimum bonus where the
employer has no allocable surplus in the concerned
accounting year. However, inasmuch as the appellant-
companies ... payment of only the minimum bonus where
the employer has no allocable surplus in the concerned
accounting year. However, in as much as the appellant
question of existence of available surplus and its quantum, if any surplus was available. In view of the finding recorded by the Tribunal accepting ... payment of only the minimum bonus where the employer has no allocable surplus in the concerned accounting year. However, in as much as the appellant
