https://www.taxtmi.com/caselaws?id=166630 The Supreme Court held that 'House Rent Allowance', 'Night Shift Allowance', 'Heat, Gas and Dust Allowance', and 'Incentive Allowance' are considered 'wages' under the Employees State Insurance Act. The Court interpreted the Act's definition broadly, encompassing various allowances paid to employees. Emphasizing the welfare nature of the legislation, the Court ruled in favor of employees, stating that any additional remuneration paid at intervals not exceeding two months falls within the definition of 'wages'. The Special Leave Petition was dismissed, affirming the inclusive nature of 'wages' to benefit employees. en-us Tue, 04 Sep 1984 00:00:00 +0530 Sun, 02 Nov 2014 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166630 The Supreme Court held that 'House Rent Allowance', 'Night Shift Allowance', 'Heat, Gas and Dust Allowance', and 'Incentive Allowance' are considered 'wages' under the Employees State Insurance Act. The Court interpreted the Act's definition broadly, encompassing various allowances paid to employees. Emphasizing the welfare nature of the legislation, the Court ruled in favor of employees, stating that any additional remuneration paid at intervals not exceeding two months falls within the definition of 'wages'. The Special Leave Petition was dismissed, affirming the inclusive nature of 'wages' to benefit employees. Case-Laws Indian Laws Tue, 04 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166630