https://www.taxtmi.com/caselaws?id=467949 For exclusion under the Payment of Bonus Act, a transport undertaking must itself qualify as an institution, with independent organisational, financial and accounting features, and not merely derive character from its connection with a larger religious establishment. The decisive test is whether it was established not for purposes of profit, assessed by its dominant purpose rather than incidental profits or the use of earnings for charitable ends. A facility serving pilgrims may still fall outside the exclusion if profit-making is its real object. The Tribunal's findings were set aside and the exclusion question was remitted for fresh decision on the evidence. 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 For exclusion under the Payment of Bonus Act, a transport undertaking must itself qualify as an institution, with independent organisational, financial and accounting features, and not merely derive character from its connection with a larger religious establishment. The decisive test is whether it was established not for purposes of profit, assessed by its dominant purpose rather than incidental profits or the use of earnings for charitable ends. A facility serving pilgrims may still fall outside the exclusion if profit-making is its real object. The Tribunal's findings were set aside and the exclusion question was remitted for fresh decision on the evidence. Case-Laws Indian Laws Fri, 30 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467949