Gordon Woodroffe Ltd. Vs. Regional Commissioner EPF, Tamil Nadu and Pondicherry
Whether the payment of ‘Saturday Allowance/Special Allowance’ will form part of the basic wages and accordingly be counted for the provident fund contribution.
Manipal Academy of Higher Education vs. Provident Fund Commissioner
Citation: AIR 2008 SC 1951 Court: Supreme Court Decided on: 12.03.2008 Facts Regional Provident Fund Commissioner (“Commissioner“) ordered that the amount received on encashment of earned leave has to be considered for the purpose of calculation of “basic wage” under Section 2(b) of Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (“Act“). Accordingly, Respondent raised…