Employer can’t camouflage basic wages as part of allowance to avoid EPF deduction & contribution

Carewell Security Services Private Limited Vs Employees Provident Fund Organization (Madhya Pradesh High Court)

Conclusion: Employer could not camouflage basic wage as part of allowance so as to avoid deduction and contribution under the EPF Act.

Held: Assessee was company incorporated under the provisions of the Companies Act and was engaged in the business of providing security guards to various establishment. A notice was issued by the Regional Providen

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