Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961 Act, then the assessee shall be entitled for deduction u/s 36(1)(va) of the 1961 Act. However, whether this amount towards employees share of PF/ESI was actually deposited before the due date for filing of return u/s 139(1) or not is a matter of verification. - The matter restored back for limited purpose of verification - AT
Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961 Act, then the assessee shall be entitled for deduction u/s 36(1)(va) of the 1961 Act. However, whether this amount towards employees share of PF/ESI was actually deposited before the due date for filing of return u/s 139(1) or not is a matter of verification. - The matter restored back for limited purpose of verification - AT
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