Sponsored
    Follow Us:

Case Law Details

Case Name : Regional Provident Fund Commissioner (II) West Bengal Vs Vivekananda Vidyamandir and Others (Supreme Court)
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Regional Provident Fund Commissioner Vs. Vivekananda Vidyamandir and Others (Supreme Court)

Basic wage, would not ipso­facto take within its ambit the salary breakup structure to hold it liable for provident fund deductions when it was paid as special incentive or production bonus given to more meritorious workmen who put in extra output which has a direct nexus and linkage with the output by the eligible workmen. When a worker produces beyond the base or standard, what he earns was not basic wage. This incentive w

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

11 Comments

  1. Sharan says:

    Incorrect. Rectify the Heading. Not all heads attracts EPF. The Judgement clearly states that any allowance ordinarily paid universally, necessarily, categorically to all the employees attracts the EPF deductions.

    1. Nilanjan Bhaduri says:

      Please clearly declare regarding P.F deduction. How deduct P.F in a Salary Slip. It will be deduct on whole gross or only on Basic + D.A.

  2. J s chauhan says:

    Is HRA paid all across the board will not attract nd similarly conveynce allowance not paid all across the board exlude pf pl inform nd guide

  3. ilaiyarasan A says:

    This court order HRA not add the pay scale in above 15000 salary , So which allowances add the amount and if any problem For Tax

  4. piyush says:

    Dear *
    Please make clear that we need not include HRA for deducting contribution. Where is the supreme court order says.
    How to pay maximum percentage of gross salary the HRA.

  5. sreedharan s says:

    Dear *
    Please make clear that we need not include HRA for deducting contribution. Where is the supreme court order says.
    How to pay the conveyance allowance without including the payroll
    thanks

  6. Muralikrishna says:

    This court order is specifically about special allowance paid in the form of incentive to employees. Not about HRA, conveyance allowance attire allowance which normally not part of basic wages

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31