Disallowance of ESIC and EPF u/s 37(1) - assessee was not under ...

Section 37(1): ESIC and EPF Liabilities for Sub-Contractors' Employees Allowable as Business Expenses for Corporate Governance.

July 8, 2019

Case Laws Income Tax AT

Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the assessee as part of good corporate governance complied with the provisions of beneficial legislature qua the contract labourers who were working for the assessee - wholly and exclusively for the purpose of business - duly allowable

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Disallowance of ESIC and EPF u/s 37(1) - assessee was not under ...

Section 37(1): ESIC and EPF Liabilities for Sub-Contractors' Employees Allowable as Business Expenses for Corporate Governance.

July 8, 2019

Case Laws Income Tax AT

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