Net Profit (after taxa 8.2 3.6 2.4 6.3 7.08.2 2.8 10.6 6.6 tion) (loss)(loss) (loss) (loss) Percen tage of Net Profit/Loss 5.1 2.3 1.4 3.0 3.6 3.5 1.0 5.5 3.6 to the Aver (loss) (loss) (loss) (loss) age Capital The learned Attorney General then referred to the alleged admission of Samuel as to the capacity of the Lipton, Ltd., to bear an additional burden of about five lakhs and drew our attention to the affidavit of section K. Choudhury, personnel officer of the Lipton Ltd., made before the Appellate Tribunal, in which it was stated that Samuel never agreed that the appellant was able to bear an additional burden of five lakhs in the wage structure.