A guest lecture on “Computation of Bonus: A Comprehensive Practical Perspective” was organised on 24 November 2025 at SDM Law College, Mangaluru. The session was coordinated by Dr. Dimpal Mesta, Assistant Professor, SDMLC, and the resource person was CA Nerissa C. Noronha, B. Com, ACA, Mangaluru. She addressed the II Year LL.B. students, explaining the aims and objectives of the Payment of Bonus Act and providing a detailed practical demonstration of bonus computation, including the calculation of gross profit, allocable and available surplus, and the scheme of set-off and set-on. The lecture offered students valuable insights into the practical aspects of labour law and deepened their understanding of bonus computation in real-world contexts.