The Supreme Court of India in its recent judgment dated November 4, 2022 upheld validity of the Employees’ Pension Scheme while reading down some provisions. The Judgment provides much needed clarity on the 2014 Amendment. However, the Notification is not above criticism.
The key take-away remains LC’s analysis of the term workman based on past Supreme Court judgments and rationale behind determining whether an employee despite holding title as a manager may be considered a workman as per IDA
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