As per Recent Supreme Court Judgement, Employer s liable to deduct PF contribution on Conveyance Allowance?

Dear all,
Please find attached two individual analysis of Supreme Court Judgement on Basic wages.
I found both from Online sources. My confusion is on Conveyance Allowance.
is it part of basic wage or not?
it is liable to deduct PF contribution on it?
16th May 2019 From India, Raikot

Attached Images

Membership is required for download. Create An Account First

EPF 1.jpg (2.91 MB, 62 views)

EPF 2.jpg (2.23 MB, 29 views)

EPF 3.jpg (2.67 MB, 23 views)

Attached Files

Membership is required for download. Create An Account First

Definition - PF Basic Wages - Supreme Court - Brief.pdf (439.2 KB, 86 views)

Is your conveyance allowance fixed per month or is it based on production of any fuel bill or travel bill every month? In the former case, it is part of salary and in the latter case it is outside the definition of salary and as such fixed conveyance paid irrespective of residence should attract PF contribution and the other one which is always variable and does not reflect in the pay slip will not attract PF.
16th May 2019 From India, Kannur