https://www.taxtmi.com/caselaws?id=467949 Section 32(5)(c) of the Payment of Bonus Act turns on whether the transport department had an independent institutional character and was established not for profit, assessed from its organisation, financing, balance-sheet treatment and disposal of earnings. The mere fact that it was run by a Devasthanam, served pilgrims, or sometimes ploughed back surplus into the organisation was not enough to decide exclusion from bonus liability. The Tribunal was found not to have properly examined these statutory requirements, so the matter was remitted for fresh determination on the core question whether the department fell within the statutory exclusion. en-us Fri, 30 Nov 1979 00:00:00 +0530 Fri, 10 Apr 2026 14:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467949 Section 32(5)(c) of the Payment of Bonus Act turns on whether the transport department had an independent institutional character and was established not for profit, assessed from its organisation, financing, balance-sheet treatment and disposal of earnings. The mere fact that it was run by a Devasthanam, served pilgrims, or sometimes ploughed back surplus into the organisation was not enough to decide exclusion from bonus liability. The Tribunal was found not to have properly examined these statutory requirements, so the matter was remitted for fresh determination on the core question whether the department fell within the statutory exclusion. Case-Laws Indian Laws Fri, 30 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467949