correct in holding that the contributions made by the assessee to PF and ESI are allowable deduction even though it is made beyond the stipulated ... such as in respect of excise duty, employer's contribution to PF, ESI Scheme, etc., for long periods of time, extending sometimes to several
admission.
Let notice be issued to the respondent on payment of PF
with a week along with copy of the petition as well as others ... admission.
Let notice be issued to the respondent on payment of PF
with a week along with copy of the petition as well as others
system. In response to this note the DDG (PF) commented (Ex. PW-3/K-20) that it
was difficult to say what exactly the reduction ... would depend
largely on the quantum of imported inputs.‖ The officer DDG (PF) Mr. U.S. Prasad
suggested therefore, that it would be prudent
appellant's claim of deductions of the
employees contribution to PF/ESI alleging
that the payment was not made by the
appellant in accordance ... Provident Funds and
Miscellaneous Provisions Act, 1952 (for short 'the PF Act ')
and The Employees' Provident Funds Scheme, 1952 (for
short
surveillance to different establishments and
is covered by the provisions of the PF Act . It is allotted Code Number DL-
27506. It appears that ... towards interest payable under Section 7-Q of the PF
Act @ 12% p.a. which provisions come into force vide notification dated
30.06.1997. The account
State Pf M.P.& Ors. vs Mohan Sugar Mills & Ors Judgement Given ... on 16 August, 2013
Author: A.K. Shrivastava
Bench
there was delay in making payment of
provident fund (in short 'PF') dues by the assessee. For this
reason, the assessee ... paid along with the PF
dues belatedly and not in the year in question. Section 43B of the
Income Tax Act (hereinafter referred
tune of Rs 6,72,455/- on
account of non-payment of PF contribution in respect of
175 non-enrolled workers of the company ... Year ! Details as per Balance sheet ! Salaries on !No. of! Difference
! ! which PF is! sub- !
! ! paid(as per! Scri ! (Col.2 -
! ! Form SA) !bers
framed under Employees Provident Funds & Misc. Provisions Act (referred to as PF Act ) in so far as temporary and/or casual site-workers engaged ... Enforcement Officer it was found that the Petitioners have not extended PF benefits to casual/temporary employees and to the employees engaged by contractor
while in
police custody, on interrogation, made a disclosure statement Ex.PF. She
stated that on 29.05.2007, she allured the child to her house around ... room by her which were taken
into police possession through memo Ex.PF/1 and also got the cotton
recovered which was used in gagging