Home Highlights September 2012 Year 2012 This

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1. Liability for salary and wages arising out of the Justice Palekar Award - ascertained lability or not - The High court referred to precedent and held that the liability...

2. Disallowance of wage arrears u/s 40a(ia) - contingent liability or not - non deduction of TDS - assessee created an adhoc provision for wage arrears - Liability has been...

3. TDS u/s 194C - addition u/s 40(a)(ia) - Payments made to Calcutta Dock Labour Board - The High Court observed that the employment of dock workers and their conditions of...

4. Highest Ever Growth Of 42% Recorded in Minimum Wages of Labours during last 5 years

5. New Wage Code Bill - The salient features of the Code on Wages, 2019

6. Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor,...

7. Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression...

8. Dishonor of Cheque - Insufficient Funds - Since, the drawer of the cheque was the accused Company, solely on the ground that the respondent had signed the cheque, a...

9. Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

10. Valuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - deductions available under Section 15 of the CGST Act do not...

11. Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the...

12. CIRP Process - validity of order of the Presiding Officer under the Payment of Wages Act, 1936 - The order passed by the Presiding Officer under the Payment of Wages...

13. AO cannot occupy the armchair of the assessee and direct it to make the payment of wages at particular rate. As such it was the wisdom of the assessee for making the...

14. Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as...

15. Allowance of wage expenses - Unsigned vouchers - most of the payments are in cash - Though 100% disallowance by AO was not justified but in the given facts and...