(i) Employees of State Boards are entitled to bonus. [Orissa State Housing Board v. D.Nayak & Ors., (1989) 2 L.L.N. 241 (Ori.)]. (ii) A co-operative bank is a banking company. [Vellore Central Co-op. Bank Ud. v. Industrial Tribunal, (1989) 58 F.L.R. 924 (Mad.)]. (iii) Lay-off compensation is included in the terin of "salary" or "wages". [Mohan Kumar v. Deputy Labour Commissioner, (1991) 62F.L.R. 903 (Ker.)]. (iv) When wages are revised, the management has to pay bonus on arrears. [Mumbai Kamgar Union v. Indian Tool Mfrs. Ltd. & Ors., (1981) 1 L.L.N. 391 (Born.)]. (v) Dearness allowance and city compensatory allowance are included in the definition of "salary" or "wages" under section 2 (21) of the Act. [S. Krishnamurthy v. Presiding Officer, Labour Court. (1986) 55 F.L.R. 535]. Food allowance and value of uniforms etc. cannot be said to be remuneration. [ibid.]. (vi) Dearness allowance is a part and parcel of wages. [Scindia Navigation Co. Ltd. & Anr. v. Scindia Employees Union & Anr., (1983) 2 L.L.N. 63]. (vii) Allowance like family allowance, house rent allowance, ad-hoc and tiffin allowances are not in the nature of dearness allowance. [ibid.]. (viii) Overtime allowance does not form part of "wages". [Associated Cement Co. Ltd. v. Their Workmen, A.I.R.1959 S.C. 925]. (ix) Retaining allowance comes within the purview of section 2 (21). [Chalthan Vidyut Sekhari Udyog v. Government Labour Officer, A.I.R. 1981 S.C. 905]. The retainer is entitled to bonus [ibid.]. (x) Remuneration in case of overtime work and commission payable to employees are excluded from the definition of "salary" or "wages". [All India Voltas & Volpart Employee's Federation v; Voltas Ltd., 1973 Lab. I. C. 645].

(i) Employees of State Boards are entitled to bonus. [Orissa State Housing Board v. D.Nayak & Ors., (1989) 2 L.L.N. 241 (Ori.)]. (ii) A co-operative bank is a banking company. [Vellore Central Co-op. Bank Ud. v. Industrial Tribunal, (1989) 58 F.L.R. 924 (Mad.)]. (iii) Lay-off compensation is included in the terin of "salary" or "wages". [Mohan Kumar v. Deputy Labour Commissioner, (1991) 62F.L.R. 903 (Ker.)]. (iv) When wages are revised, the management has to pay bonus on arrears. [Mumbai Kamgar Union v. Indian Tool Mfrs. Ltd. & Ors., (1981) 1 L.L.N. 391 (Born.)]. (v) Dearness allowance and city compensatory allowance are included in the definition of "salary" or "wages" under section 2 (21) of the Act. [S. Krishnamurthy v. Presiding Officer, Labour Court. (1986) 55 F.L.R. 535]. Food allowance and value of uniforms etc. cannot be said to be remuneration. [ibid.]. (vi) Dearness allowance is a part and parcel of wages. [Scindia Navigation Co. Ltd. & Anr. v. Scindia Employees Union & Anr., (1983) 2 L.L.N. 63]. (vii) Allowance like family allowance, house rent allowance, ad-hoc and tiffin allowances are not in the nature of dearness allowance. [ibid.]. (viii) Overtime allowance does not form part of "wages". [Associated Cement Co. Ltd. v. Their Workmen, A.I.R.1959 S.C. 925]. (ix) Retaining allowance comes within the purview of section 2 (21). [Chalthan Vidyut Sekhari Udyog v. Government Labour Officer, A.I.R. 1981 S.C. 905]. The retainer is entitled to bonus [ibid.]. (x) Remuneration in case of overtime work and commission payable to employees are excluded from the definition of "salary" or "wages". [All India Voltas & Volpart Employee's Federation v; Voltas Ltd., 1973 Lab. I. C. 645].