https://www.taxtmi.com/article/detailed?id=1986 Section 2(8) of the ESI Act defines employment injury as an injury or occupational disease that both arises out of and occurs in the course of employment; "arising out of" requires a causal link to employment risks, while "in the course of employment" requires occurrence during duties or activities reasonably incidental to them. Courts allow a limited notional extension of time or place in special cases, but the dual requirements must be established on facts, with the claimant bearing the onus though inferences may be drawn from proved circumstances. en-us Sat, 29 Dec 2012 06:38:57 +0530 Sat, 29 Dec 2012 06:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1986 Section 2(8) of the ESI Act defines employment injury as an injury or occupational disease that both arises out of and occurs in the course of employment; "arising out of" requires a causal link to employment risks, while "in the course of employment" requires occurrence during duties or activities reasonably incidental to them. Courts allow a limited notional extension of time or place in special cases, but the dual requirements must be established on facts, with the claimant bearing the onus though inferences may be drawn from proved circumstances. Articles Other Topics Sat, 29 Dec 2012 06:38:57 +0530 https://www.taxtmi.com/article/detailed?id=1986