https://www.taxtmi.com/caselaws?id=166631 Incentive Inam paid under an employer's discretionary scheme did not constitute "wages" under section 2(22) of the Employees' State Insurance Act because it was not payable as a contractual term of employment, express or implied. The scheme was introduced after the original contract, could be altered or withdrawn at the employer's discretion, and denied payment where targets were missed for reasons beyond the workmen's fault, which was inconsistent with any implied contractual entitlement. The statutory fiction in the Explanation to section 41 was confined to sections 40 and 41 and could not enlarge the general definition of wages. No contribution was therefore payable in respect of the Inam. en-us Fri, 06 Oct 1967 00:00:00 +0530 Fri, 14 Nov 2014 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166631 Incentive Inam paid under an employer's discretionary scheme did not constitute "wages" under section 2(22) of the Employees' State Insurance Act because it was not payable as a contractual term of employment, express or implied. The scheme was introduced after the original contract, could be altered or withdrawn at the employer's discretion, and denied payment where targets were missed for reasons beyond the workmen's fault, which was inconsistent with any implied contractual entitlement. The statutory fiction in the Explanation to section 41 was confined to sections 40 and 41 and could not enlarge the general definition of wages. No contribution was therefore payable in respect of the Inam. Case-Laws Indian Laws Fri, 06 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166631