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Gujarat High Court on 11 February, 2020 held that if Employees contribution to PF account as well as ESI contribution deposited timely as per section 36(1)(va) then only the deduction is allowable. Kindly note that law as propounded by case laws is different in different States. Kindly further note that this is relating to Employee contribution not employer contribution. PCIT vs M/S Suzlon Energy Ltd.
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Section 147, 132 Gujarat High Court on 25 February, 2020 held that when Search and seizure of incriminating material is at third party and have not in the name of or in hand writings or signature of the assessee, also no such transaction is with third party then in the absence of any other independent material to corroborate the statement of third party no addition can be made. it-cases-205-2020
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Eligible credit को मात्र इस आधार पर दिए जाने से मना नहीं किया जा सकता कि निर्धारिती ने TRAN-1 form सही नहीं भरा। सरकार या तो ऑनलाइन TRAN-1 सही करने का ऑप्शन दें या मैनुअली भरे हुए को सही मानकर क्लेम स्वीकार करें