Disallowance of ESIC and EPF u/s 37(1) - assessee was not under ...
Income Tax
July 8, 2019
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
View Source