Provident fund

Hi,

I don't know the exact case law. But i found it in newspaper that last year Madras HC and Madhya Pradesh HC in two separate cases had held that allowances under different heads such as conveyance, education, medical, food concession, special holidays, night shifts, city compensatory allowance etc, qualified as basic wages under section 2(b) of the PF Act and needed to be included while computing the PF contribution.