PUNJAB STATE CIVIL SUPPL.CORPN.LTD.&ANR. vs ASHOK MASHIN .

The Supreme Court held that under Section 33(2)(b) of the Industrial Disputes Act, the payment of one month's wage to employees dismissed by Air India was valid despite tax deductions. The Court ruled that the relationship between employer and employee remains until the Tribunal's approval is obtained, and thus the wage retains its character as remuneration subject to tax. The Court dismissed the appeals, affirming that the statutory deduction does not invalidate the payment under the Act.