Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
