select *,(select top 1 headnote from hntojudgement where jid=njudgement.jid) as title,(select top 1 headnote from headnotes where jid=njudgement.jid order by hnid desc) as headnote from njudgement where jid='46481' Special allowance paid at employer''s discretion to select employees and tea/canteen allowance subject to withdrawal upon provision of canteen facility cannot be included in basic wages for Provident Fund contribution.
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2026 LLR WEB 669 (PUNJAB AND HARYANA HIGH COURT)
Special allowance paid at employer''s discretion to select employees and tea/canteen allowance subject to withdrawal upon provision of canteen facility cannot be included in basic wages for Provident Fund contribution.

EMPLOYEES' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 - Section 2(b) - Section 6 - Basic wages - Dearness allowance - Special allowance - Tea/canteen allowance - Overtime wages - Provident Fund contribution - Universality test - The petitioner-Company challenged the order passed by the Regional Provident Fund Commissioner assessing amounts for Provident Fund contribution on account of special allowance, tea/canteen allowance and overtime/extra wages, and the order of the Employees'' Provident Fund Appellate Tribunal dismissing the appeal... subscribe to read more..

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