Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression “the close of every month” therefore must be interpreted as the month, for which, the wages are required to be paid with corresponding duty to deduct PF & ESI, not the following month in which such wages are paid - the liability will not deferred by another month
Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression “the close of every month” therefore must be interpreted as the month, for which, the wages are required to be paid with corresponding duty to deduct PF & ESI, not the following month in which such wages are paid - the liability will not deferred by another month
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