Amount payable towards the provident fund and towards the ESI ...
Case Laws Income Tax
October 18, 2023
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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