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Bombay High Court Allows ESI Corporation's Appeal, Setting Aside ESI Court Order on Conveyance Allowance as Wages. Conveyance Allowance Paid Uniformly to All Employees Regardless of Actual Expenditure Held to be Wages Under Section 2(22) of Employees' State Insurance Act, 1948.

The dispute arose from an inspection by the Employees' State Insurance Corporation at the premises of M/s. Universal Medikit Pvt. Ltd., a company mark...

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Bombay High Court Allows Appeal in ESI Act Case — Conveyance Allowance Excluded from Wages Under Section 2(22)(b). Conveyance allowance paid to employees for actual travel expenses is not 'wages' under the ESI Act, 1948, and no contribution is payable on such amount.

The appellant, Paramount Agencies Pvt. Ltd., a company covered under the Employees' State Insurance Act, 1948, received a letter dated 31.01.1991 from...

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Bombay High Court Allows Deduction for Record Production Bonus and Other Expenditures in Income Tax Reference. Payment of record production bonus not hit by section 36(1)(ii) as it was not paid out of profits but as an incentive for extra labour.

This is an income tax reference at the instance of the Revenue (Commissioner of Income Tax) against the assessee, M/s. Tata Iron & Steel Company Limit...

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High Court of Karnataka Considers Leave Encashment Entitlement During Dismissal Period in KSRTC. Dispute Involves Interpretation of Mysore State Road Transport Corporation Employees Leave Rules, 1964 and Whether Continuity of Service Grants Earned Leave Without Actual Duty.

The matter involved two writ petitions before the High Court of Karnataka concerning the entitlement of a retired KSRTC workman to leave encashment fo...

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Bombay High Court Allows Appeal in Industrial Dispute Case — Section 17B Wages Must Include Allowances, Not Just Basic Wage. The court held that wages under Section 17B of the Industrial Disputes Act, 1947 must be the full wages last drawn, including all allowances, and not merely the basic wage.

The appellant, Amit Kumar, was a senior office assistant employed by Indian Airlines Ltd. He was removed from service on 24th June 2002 after a depart...

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Gujarat High Court Allows Appeal in Motor Accident Claim Due to Incorrect Income Assessment and Deduction of Personal Expenses. Compensation Enhanced from Rs.13,31,000/- to Rs.22,14,200/- for Deceased Driver's Legal Heirs Under Section 173 of Motor Vehicles Act, 1988.

The present appeal arises from a motor accident claim petition filed by the legal heirs of the deceased Sikandar Jusab Dharas, who died in a vehicular...

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Supreme Court Upholds Inclusion of Compensatory Allowances in Overtime Calculations Under Factories Act, 1948 - Appellants Appeal Dismissed Against Respondents

The Supreme Court dismissed appeals filed by Union of India challenging High Court judgment which held compensatory allowances must be included in 'or...