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1 - 8 of 8 (0.19 seconds)Section 36 in The Payment Of Bonus Act, 1965 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Hukam Chand Jute Mills Ltd vs Second Industrial Tribunal, West ... on 11 April, 1979
5. To say that the second proviso to Clause (ii) of Section 36(1) has no application in respect of employees covered by the Bonus Act and that bonus paid outside the statutory provisions for bonus is not deductible is an unduly narrow and constrictive view of a beneficial provision. The Supreme Court in Hukumchand Jute Mills Ltd. v. Second Industrial Tribunal , held that customary bonus or contractual bonus goes beyond the pale of the Payment of Bonus Act.
Section 37 in The Payment Of Bonus Act, 1965 [Entire Act]
Section 28 in The Payment Of Bonus Act, 1965 [Entire Act]
Section 36 in The Income Tax Act, 1961 [Entire Act]
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