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    <description>The Tribunal dismissed the Department&#039;s appeal, upholding the allowance of bonus payment exceeding the statutory limit under the Payment of Bonus Act due to a settlement with workers under the Industrial Disputes Act. Additionally, the Tribunal ruled in favor of the assessee regarding the extra shift allowance, rejecting the Department&#039;s objection and emphasizing the binding nature of a CBDT circular supporting the claim.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal, upholding the allowance of bonus payment exceeding the statutory limit under the Payment of Bonus Act due to a settlement with workers under the Industrial Disputes Act. Additionally, the Tribunal ruled in favor of the assessee regarding the extra shift allowance, rejecting the Department&#039;s objection and emphasizing the binding nature of a CBDT circular supporting the claim.</description>
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