Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments across Niwari and the entire areas of the partially implemented districts of Agar Malwa, Alirajpur, Anuppur, Ashoknagar, Balaghat, Barwani, Betul, Chhatarpur, Damoh, Datia, Harda, Jhabua, Mandla, Narsinghpur, Panna, Rajgarh, Seoni, Sheopur, Shivpuri, Sidhi, Tikamgarh, Umaria, Vidisha and Dindori in Madhya Pradesh. Employees of those establishments become eligible for Employees' State Insurance Corporation benefits under Chapter IV, while contribution obligations apply under section 29.
Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments across Niwari and the entire areas of the partially implemented districts of Agar Malwa, Alirajpur, Anuppur, Ashoknagar, Balaghat, Barwani, Betul, Chhatarpur, Damoh, Datia, Harda, Jhabua, Mandla, Narsinghpur, Panna, Rajgarh, Seoni, Sheopur, Shivpuri, Sidhi, Tikamgarh, Umaria, Vidisha and Dindori in Madhya Pradesh. Employees of those establishments become eligible for Employees' State Insurance Corporation benefits under Chapter IV, while contribution obligations apply under section 29.
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TaxTMI 
TaxTMI 
of 4913 
