https://www.taxtmi.com/article/detailed?id=1830 The central issue is whether undefined "persons" for EPF Act applicability include apprentices excluded from the statutory definition of employee. Authorities and a tribunal counted trainees as part of the "persons" threshold without determining if they were apprentices under the Apprentices Act. The High Court remanded for factual and legal determination of the trainees' status under the Apprentices Act before deciding applicability of the EPF Act. en-us Thu, 26 Jul 2012 11:38:01 +0530 Thu, 26 Jul 2012 11:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1830 The central issue is whether undefined "persons" for EPF Act applicability include apprentices excluded from the statutory definition of employee. Authorities and a tribunal counted trainees as part of the "persons" threshold without determining if they were apprentices under the Apprentices Act. The High Court remanded for factual and legal determination of the trainees' status under the Apprentices Act before deciding applicability of the EPF Act. Articles Other Topics Thu, 26 Jul 2012 11:38:01 +0530 https://www.taxtmi.com/article/detailed?id=1830