Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
