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Under the repealed Employees’ Pension Scheme, 1995, paragraph 3(1) prescribed an employer’s contribution of 8.33% of the employee’s pay to the Pension Fund.

One of the objectives in the implementation of Goods and Services Tax (‘GST’) was to eliminate the cascading effect of taxes and create a seamless flow of credit across the supply chain. The Input Tax Credit (‘ITC’) mechanism under the GST framework ensures that tax is levied only on the value added at each stage of a transaction, thereby reducing the overall tax burden on businesses and enhancing economic efficiency

The article examines the near-automatic judicial treatment of exit documentation rights in Indian employment law and traces how the Bombay High Court's ruling in Bharat Aviation Pvt. Ltd. and Ors. v. Rahul Sudhindra Soni marks the emergence of a new doctrine - the consequential document doctrine, under which such entitlements are conditioned on a lawful and complete exit from employment.