Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the assessee as part of good corporate governance complied with the provisions of beneficial legislature qua the contract labourers who were working for the assessee - wholly and exclusively for the purpose of business - duly allowable
Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the assessee as part of good corporate governance complied with the provisions of beneficial legislature qua the contract labourers who were working for the assessee - wholly and exclusively for the purpose of business - duly allowable
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