The Central Board Of Trustees, ... vs M/S Centrum Direct Limited
Judges (1)
Case Significance
The Central Board Of Trustees, ... vs M/S Centrum Direct Limited is a Bombay High Court decision dated December 16, 2025 (citation: ik-32322280). The EPFO challenged the Provident Fund Appellate Tribunal's order that set aside the Section 7A determination which had found the employer artificially split salaries to reduce statutory PF contributions. The Bombay High Court allowed the writ petition and restored the Section 7A order, holding that the Tribunal failed to engage with the Authority's factual finding of artificial salary splitting and that the nature of payment, not its label, is decisive for PF contribution purposes. The case was heard by Justice Amit Borkar.
Summary
The EPFO challenged the Provident Fund Appellate Tribunal's order that set aside the Section 7A determination which had found the employer artificially split salaries to reduce statutory PF contributions. The Bombay High Court allowed the writ petition and restored the Section 7A order, holding that the Tribunal failed to engage with the Authority's factual finding of artificial salary splitting and that the nature of payment, not its label, is decisive for PF contribution purposes.
What was the outcome of The Central Board Of Trustees, ... vs M/S Centrum Direct Limited?
The EPFO challenged the Provident Fund Appellate Tribunal's order that set aside the Section 7A determination which had found the employer artificially split salaries to reduce statutory PF contributi...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-32322280)