such employment, and includes, - (i) basic pay; (ii) dearness allowance; and (iii) retaining allowance, if any, but does not include - (a) any bonus payable under ... fund, and the interest which may have accrued thereon; (d) any conveyance allowance or the value of any travelling concession; (e) any sum paid
2018 27.04.2019 vs G.Bama on 27 April, 2019
Author: V.M.Velumani
Bench: V
paying
basic wage + variable dearness allowance(VDA) + house rent
allowance(HRA) + travel allowance + canteen allowance + lunch
incentive. The special allowances not having been included ... deducting Provident Fund contribution on house rent allowance,
special allowance, management allowance and conveyance
allowance by excluding it from basic wage. The authority under
annual income for the said purpose. He
especially submits that conveyance allowance and special allowance, telephone
reimbursement would be such amount, which ... stated that the medical allowance or the conveyance allowance are dependent
upon submission of vouchers as it has been stated that they are permanent
award.
[8]. Learned counsel for the appellant submitted that
conveyance allowance of Rs.12,488/-, helper allowance of
Rs.200/-, outfit allowance ... aforesaid precedents, it can be concluded
that conveyance allowance, house rent allowance, special
personal allowance and contribution towards provident fund while
reckoning the net income
further argued that out of `11,000/-, `800/- is towards
conveyance allowance which is a reimbursement of the expenses. The
grievance is that the deceased ... various allowances constituted the salary. It is evident that all the allowances
were fixed and were being paid every month, only the conveyance
allowance cannot
employees
chargeable under the head 'salaries', the conveyance allowance
(CA)/reimbursement granted to them had not been included in their
taxable salaries ... issue involved was non-deduction of tax at source from the
conveyance allowance (CA) paid to its employees. The Hon'ble Tribunal
allowed
employees
chargeable under the head 'salaries', the conveyance allowance
(CA)/reimbursement granted to them had not been included in their
taxable salaries ... issue involved was non-deduction of tax at source from the
conveyance allowance (CA) paid to its employees. The Hon'ble Tribunal
allowed
rounded it up to Rs. 48,00,000/-. The High Court, however,
allowed interest at the rate of 7.5% p.a., while holding that ... that
the High Court has taken into consideration certain payments like conveyance
allowance, performance linked special pay and company lease accommodation
while making the calculation
which purpose, certain temporary labourers were deployed and their
wages, overtime allowance, conveyance, medical expenses etc were
incurred apart from providing basic amenities
