BHARAT BARREL AND DRUM MFG. CO.PRIVATE LTD. vs GOVIND GOPAL WAGHMARE AND ANOTHER

The Supreme Court upheld the Industrial Tribunal's decision regarding the retrospective application of wage increases, affirming that the effective date for increased wages should be June 1, 1956, rather than March 1, 1952, as claimed by the workmen. The Court ruled that the Tribunal had the jurisdiction to award five months' basic wages as bonus based on the Full Bench formula, emphasizing that income-tax payable should be deducted according to the formula, irrespective of the actual income-tax paid. The appeal by the appellant company was dismissed, confirming the Tribunal's findings.