( 1 ) THIS appeal arises out of an industrial dispute between the appellant M/s. Ganesh Flour Mills Co. Ltd. , and its employees. The appellant company is a Joint Stock Company incorporated and registered at Delhi under the Indian Companies Act, 1913. It has three factories at Delhi, one Vegetable Ghee Factory, one Flour Mills and one Breakfast Food factory. It also runs a Vegetable Ghee Factory at Kanpur and a Vegetable Ghee Factory and a Flour Mill at Lyallpur in West Pakistan. For the accounting year 1952-53, the appellant's employees claimed bonus equivalent to six months' basic wages and annual increment in basic wages on the same scale as for the year 1948-49. The industrial dispute arising out of this claim was referred by the Chief Commissioner, Delhi, to the Additional Industrial tribunal, Delhi, on 20/09/1954. By this reference, two issues were raised for adjudication of the tribunal. In the present appeal we are concerned with only one of these two issues and that is in relation to the employees claim for bonus for the year 1952-53. The appellant urged before the tribunal that for the year in question the appellant had no surplus available in its hands