Provident Fund and ESI Payments Due on National Holiday: Section 36(1)(5)(A) and General Clauses Act Support Assessee.

Provident Fund and ESI Payments Due on National Holiday: Section 36(1)(5)(A) and General Clauses Act Support Assessee. https://www.taxtmi.com/highlights?id=72620 Amount payable towards the provident fund and towards the ESI fell due on a National Holiday - Deduction u/s 36(1)(5)(A) - Section 10 of the General Clauses Act would help the respondent / assessee to tide over the objections raised on behalf of the appellant/revenue. - HC en-us Wed, 18 Oct 2023 07:43:12 +0530 Wed, 18 Oct 2023 07:43:12 +0530 TaxTMI RSS Generator Provident Fund and ESI Payments Due on National Holiday: Section 36(1)(5)(A) and General Clauses Act Support Assessee. https://www.taxtmi.com/highlights?id=72620 Amount payable towards the provident fund and towards the ESI fell due on a National Holiday - Deduction u/s 36(1)(5)(A) - Section 10 of the General Clauses Act would help the respondent / assessee to tide over the objections raised on behalf of the appellant/revenue. - HC Highlights Income Tax Wed, 18 Oct 2023 07:43:12 +0530 https://www.taxtmi.com/highlights?id=72620