The Hon’ble Supreme Court has reported its order passed in the case of ESIC v/s Texmo Industries (Madras) dated 08 March 2021 as a ’ precedent’ (notable judgment) stating that conveyance allowance or traveling allowance does not fall under the definition of ESI wages.
For more information please refer to:
Supreme Court’s judgment on conveyance allowance and ESI (greythr.com)
Regards,
Bhuvana Anand