@Mayureshsutar, the Supreme Court has not widened the definition of pay but only provided an interpretation of wages. The EPF & MP Act has clearly defined 'basic' wages as the total emolument as per the contract of employment. The Act states that PF is payable on basic wages and dearness allowances. If the employer is not paying dearness allowance, then the only component that will attract PF is basic pay. But what is basic pay? It is the total salary as per the contract of employment. Employers interpreted that PF is payable only on the basic pay they fix for employees. Then, employers started fixing basic pay at the lowest rate, putting HRA and other allowances on the higher sides. This was objected to by the EPFO and the Court.
Coming to the question, I would say that it is not only the basic pay but the DA and other allowances that should also qualify for PF. However, HRA is excluded from the scope of wages. Actually, only those house rent allowances which are compensatory allowances or allowances to compensate an employee's cost of taking a house for rent in connection with employment are excluded from the scope of wages. Still, since the HRA is excluded from the scope of wages, it is advisable to exclude it. Especially in the present scenario when the EPF Organisation is working with a KRA of rejecting claims, the system will accept a contribution on any amount and any component of salary but will reject it when you apply for the withdrawal of the fund!