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Supreme Court Allows Employer's Appeal in Gratuity Dispute — Trust Deed and Scheme Capped Gratuity at Statutory Limit Under Payment of Gratuity Act, 1972. Employer's Gratuity Scheme Did Not Abandon Statutory Ceiling; Employee Entitled Only to Statutory Maximum.

The appeal arose from a dispute between BCH Electric Limited (appellant-employer) and Pradeep Mehra (respondent-employee) regarding the quantum of gra...

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Supreme Court Allows Appeal and Holds Incentive Payments Not Automatically Wages Under Employees' State Insurance Act, 1948. Inam Scheme Payments Not Considered Remuneration Under Contract of Employment as Employer Reserved Right to Withdraw Scheme.

The dispute arose under the Employees' State Insurance Act, 1948, concerning whether incentive payments known as 'inam' paid to workers under a scheme...

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Supreme Court Upholds Damages Against Employer in EPF Act Case for Default in Contributions. Levy of Damages Under Section 14B is Consequential Upon Default Without Requirement of Mens Rea for Breach of Civil Obligations.

The appeals arose from a judgment of the High Court of Karnataka, which upheld an order for recovery of damages under Section 14B of the Employees Pro...

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Bombay High Court Examines Writ Petitions Challenging EPF Assessment on Municipal Councils as Principal Employers. Statutory Liability Under Employees’ Provident Funds Act for Contractor Workers Subject to Natural Justice and Exemption Under Section 16(1)(c).

The writ petitions were filed by various municipal councils and corporations in Maharashtra challenging orders passed by the Assistant Provident Fund ...

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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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High Court of Karnataka Dismisses Appeals by Apparel Companies Challenging Provident Fund Damages Order. Establishment of separate code number for each unit does not absolve liability under Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The case involves multiple writ appeals filed by apparel companies (M/s J.D. Clothing Company, M/s Gokaldas India, M/s Wear Craft Apparels, and others...

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High Court of Karnataka Allows EPF Authority's Petition Against Tribunal's Reduction of Damages Under Section 14B of EPF Act. Mens Rea Not Required for Imposition of Damages for Delayed Remittance; Tribunal's Order Set Aside for Lack of Reasons.

The Regional Provident Fund Commissioner-I, Employees' Provident Fund Organization, Bengaluru, filed a writ petition under Articles 226 and 227 of the...

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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...