Case Law Analysis
|Kerala High Court
Fixed Conveyance Allowance Excluded from 'Wages' Under ESI Act | Kerala HC Rejects ESI Corporation's Appeal : Kerala HC
Kerala High Court dismissed the ESI Corporation's appeal, ruling that fixed conveyance allowance paid to employees does not constitute 'wages' under Section 2(22) of the ESI Act. The judgment reaffirms the exclusion of such allowances from ESI contributions, relying on the Texmo Industries precedent, impacting employers' liability under the ESI framework.