BURN AND COMPANY LTD. vs ITS WORKMEN

The Supreme Court addressed a dispute regarding profit bonus calculations under industrial adjudication principles. It held that rehabilitation charges, once determined, should not be lightly disturbed unless new reliable evidence is presented. The Court ruled that expenses from previous years, including salaries and taxes, cannot be considered for the current year's surplus calculation. Additionally, the Tribunal is not bound by Auditor findings and must evaluate evidence independently, particularly regarding revenue expenditures and statutory reserves.