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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Infosys: new Labour Codes led to a one time USD143m increase in gratuity and leave liabilities, reducing quarterly profit.</h1> The Labour Codes consolidate 29 prior labour laws, introduce a uniform definition of wages and expanded leave benefits, and precipitated an increase in gratuity and leave liabilities for Infosys. The company recognised a one time consolidated charge of USD 143 million (Rs 1,289 crore) reflecting past service gratuity cost and higher leave accruals, recorded in the Consolidated Statement of Comprehensive Income, and expects an ongoing annualised impact of roughly 15 basis points on results.

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