1979 (4) TMI 87

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.... in respect of bottle washing machine. 2. After hearing the parties, we find that this issue is covered by the order of the Tribunal passed for the earlier asst. yrs. 1972-73 and 1973-74 in the assessee's own case in ITA Nos. 1599 and 1676/Mds/1977-78, dt. 11th Aug., 1978 to which one of us (judicial members) was a party. For the reasons mentioned therein, we uphold the order of the AAC on this....

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....he payments under consideration were made by way of settlement, which was much less than the amount they would have to pay under the relevant provisions of the Industrial Disputes Act. The Department has come on appeal before us. 4. The learned departmental representative strenuously contended (1) that in the first place the payment was made ex-gratia. (2) that there was no scheme for such paym....

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....y during the year 1973 which lasted for a period of more than 90 days. The correctness of this statement is not controverted by the Revenue. According to the assessee, some of the workers were inciting the other workers to prolong the strike which was causing loss to the company. The employees, for whom the payments in question were made, were considered to be bad elements and in order to remove t....

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....gotiated settlement was arrived at with the concerned employees. The ruling cited by the learned departmental representative are not relevant, since they are distinguishable on facts. We, therefore, uphold the order of the AAC on this point. 7. The next contention raised by the Revenue relates to the allowance of fees paid to advocate. The ITO disallowed a sum of Rs. 2,061, being the fees paid ....