Hi Shailza & BSuresh,
If you would read the full text of the SC's judgment on 'Spl.Allowance' you'll note that it didn't direct employers either to merge all or some of these allw.discussed in your post dt.6.5.19. Instead, such allowances camouflaged in different names are not to be there. You'll know little more when you read the attachments which will help you how to proceed further in the matter. Also read (
https://www.citehr.com/612771-sc-jud...sic-wages.html).
The circular issued by the EPFO also is attached.