EIGHT REVISED EDITION
[A COMMENTARY ON PAYMENT OF BONUS ACT, 1965]
CONCEPT OF BONUS
[BASED ON THE DECISION OF SUPREME COURT AND HIGH COURTS]
By
S.B. Rao
V.K. Kharbanda, B.Com. LL.B.
Vipul Kharbanda, Advocae
B.A., LL.B. (Hons.) (N.L.S.I.U., Bangalore)
Chapters:
- Before full bench formula
- Full bench formula
- Recommendations of Bonus Commission
- Main features of the Act
- Applicability of the Act
- Treatment of different units.
- Gross profits
- Gross profits (Contd.)
- Depreciation
- Development Rebate
- Return on capital
- Return on reserves
- Direct taxes
- Other prior charges
- Allocable surplus
- Eligibility of employees
- Eligible pay
- Payment of Bonus
- Bonus under express agreement
- Festival bonus
- Production or incentive Bonus
- Other issues, Appendices, Subject Index
NINTH EDITION WITH SUPPL. 2022
Price: Rs. 1600