Dcit Corporate Circle 5(1), Chennai vs Repco Home Finance P Ltd., Chennai on 17
especially Regulation 38 of the Employees'
Provident Funds Scheme, 1952) and the provisions of the
Employees' State Insurance ... cumulative
effect of notifications under the Employees' Provident Funds
Act, 1952 and the Employees State Insurance Act, 1948 was
that in respect
fund or
gratuity fund or any other fund for the welfare of employees,
* * *
* * *
shall be allowed (irrespective of the previous year in which the
liability ... inserted, which considered employee contribution towards PF/ESI
and other employees welfare funds received by employer as income of the
assessee by virtue
addition by the AO on account of Employees
'Contribution to ESI and PF by invoking the provision of Section ... account of deposits of
employees contribution of ESI & PF prior to filing of the return of income
date for the depositing the
amount of employees contribution towards PF/ESI is to be seen from the
relevant month, in which salary ... credit employees'
contribution to the employees' account in the Provident Fund under the
Provident Fund Act and/or in the ESI
amount of Rs. 312,740/- being contribution of employees'
share towards ESI, PF or any other fund set up for the welfare ... Employees' State
Insurance Act, 1948 (hereinafter referred to as the ESI Act ). The AO made the
disallowance by keeping in view
contended that in the case of M/s Kalpana Impex,
ESI was duly deducted from the payments made to the labourers, which
established ... payment made to stipend trainees. The inspection report of ESI officials
reveal that no such discrepancy was reported by the PF / ESI
contended before the first appellate
authority that the employees' contribution to ESI was paid
before the due date of filing of return ... material on record. Admittedly, the assessee has remitted the
employees' contribution to ESI before the due date for filing of
return
Esys Information Technologies Ltd. vs New India Assurance Co. Ltd. on 19 August, 2008
NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION
NATIONAL CONSUMER DISPUTES REDRESSAL ... State Commission, Delhi)
Esys Information Technologies Ltd.
A-9 Mohan Co-operative Industrial Estate
Mathura Road
Delhi 110 044. Appellant
Versus
New India
office order stating that the Director General has approved the appointment of the applicant as Deputy Director in regional office at Hyderabad ESI ... applicant further stated therein that the relevant rules are not being correctly referred to in his case. On 6.4.2000, the headquarters of ESI