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Income Tax - Highlights / Catch Notes

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Amount payable towards the provident fund and towards the ESI ...


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

October 18, 2023

Case Laws     Income Tax     HC

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

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