HRA & Conveyance Allowances Excluded from Provident Fund Contributions: Madras HC

A. K. Ahamed & Co. Vs Employees’ Provident Fund Organisation (Madras High Court) Madras High Court addressed two writ petitions filed by A.K. Ahamed & Co. and its sister company against orders under Section 7-A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. These orders, confirmed by the Employees Provident Fund Appellate Tribunal, mandated the companies to pay contributions for certain allowances, including house rent and conveyance, as well as other expenses. The companies argued that these contributions were not legally required under Section 6...