Branches of an establishment are to be treated as part of the same establishment for the purpose of computation of bonus. [Workmen, Somaiya Organics (India) Ltd. v. Somaiya Organics (India) Ltd. & Ors., 1981 Lab. I.C. 363 (All.)]. However, where in an accounting year, a separate balance sheet is maintained in respect of any branch then such branch shall be treated as a separate establishment. [ibid.]