Allowing the appeal of the assessee the Tribunal held, that once the factum of settlement was not disputed coupled with the factum of receipt of a particular amount from the company, and the amount had been distributed amongst the employees, the case would squarely stand covered under S. 10(24) of the Act. Though the contribution from the employer was received as per the settlement agreement, it was only incidental to the activities of the services of the assessee in resolving the dispute between the member workers and the employer with the intention of advancement of welfare of the members. The amount was not assessable as income of the assessee. (AY. 2009-10)