Cash Canteen Subsidy Qualifies As Cash Value Of Food Concession And Is Included In Dearness Allowance: Gujarat High Court

The Gujarat High Court ruled that a cash canteen subsidy qualifies as a cash value food concession and should be included in the dearness allowance calculation. The case involved a dispute over whether the subsidy provided to employees for canteen services should be considered part of their dearness allowance. The court found that the subsidy constituted a cash value food concession and directed its inclusion in the dearness allowance. This decision highlights the importance of accurately calculating employee benefits and ensuring that all forms of compensation are properly accounted for in wage calculations.