Home Highlights June 2013 Year 2013 This

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1. Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

2. Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 - Notification

3. Dismissal of application seeking payment to 103 employees towards salary arrears. Settlement with 103 employees examined. No double payment made to employees. Held:...

4. Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident...

5. Validity of Resolution plan - the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers...

6. Disallowance u/s.43B - Tribunal erred in deleting disallowances being employees' contribution to PF account/ ESI account made by the Assessing Officer as such sums were...

7. Substitution of new section for section 80JJAA- Deduction in respect of employment of new employees. - Deduction under the proposed provisions will be available in...

8. The NCLAT held that the claims of all eight EPFOs (Employees' Provident Fund Organizations) u/ss 7A, 7Q, and 14B of the EPF Act must be treated equally. The entire...

9. The National Company Law Appellate Tribunal (NCLAT) held that the Resolution Plan must provide for payment of Provident Fund and Gratuity dues in accordance with Section...

10. The provident fund dues, including contributions u/s 7A, interest u/s 7Q, and damages u/s 14 of the EPF Act, are not part of the liquidation estate assets. The EPFO...

11. Approval of Resolution Plan - provision for the payment of Provident Fund dues not made - After approval of the Resolution Plan under Section 31, the claims as provided...

12. Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date...

13. Interest income earned from funds received from Government for setting up a company is a capital receipt, not revenue receipt, as the funds and income must be utilized...

14. Approval of the Resolution Plan - Requirement of liability of PF and ESI dues to be paid in Full - Claim u/s 7A, 7Q, and 14B of the Employees' Provident Funds &...

15. Additions towards the amount of Employees Provident Fund and ESI beyond the due date, but prior to filing of return - Employee's contribution - application of Section...