(1.) The challenge relates to the award passed by the Industrial Tribunal with respect to the dispute referred on the question of payment of bonus for the year 1981-82. The management has paid 8.33% as bonus. The claim of the workers was declaration of 20% bonus for the said period. This dispute was referred to the Industrial Tribunal for adjudication.
(2.) The management in the claim statement averred that several items of the earnings of the Company was not liable to be included for the purpose of calculating the gross profit. After consideration of the respective contentions, except in respect to two items, the claim of the management as regards the others have been upheld. The two items which was disallowed by the company to be included as gross profit of the company are:
(3.) I have heard Mr. Gururajan, Learned Counsel for the petitioner as also Mr. Subba Rao, Learned Counsel for the respondent.