The Honorable Division Bench of Madhya Pradesh High Court has made a landmark Judgement on 24/3/2011 in the case of Montage enterprise Pvt Ltd VS EPFO Indore, The silent features of the judgement is that any Allowance for example Conveyance/transport, Special Allowance which are paid uniformly, necessarily to all the employees should be included in the "Basic wages" and accordingly PF has to be deducted.
The Central Provident Fund office has also issued circular to all the RPFC on 21/06/2011 to implement the above judgement on the establishment #pdf
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