Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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