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Bombay High Court Allows ESIC Appeal in ESI Coverage Dispute - Section 2A and Regulation 10B Held Mandatory. Employer's Failure to Obtain Code Number Does Not Excuse Contribution Liability Under Employees State Insurance Act, 1948.

The appeal was filed by the Employees State Insurance Corporation (ESIC) under Section 82 of the Employees State Insurance Act, 1948 against the order...

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Bombay High Court Allows Revenue's Appeal on Employees' Contribution Deduction in Income Tax Case. Employees' contribution to PF/ESI/pension fund is deductible under Section 36(1)(va) only if paid before due date, not under Section 43B.

The case involves two appeals filed by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against the common order of the ...

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Bombay High Court Allows Petition Challenging ESI Coverage for Sweet Shop Based on Disputed Employee Count. Court holds that ESI Corporation must determine coverage under Section 2(12) of the Employees' State Insurance Act, 1948 after proper inquiry and opportunity of hearing.

The petitioner, M/s Anil Chat Bhandar, a proprietary concern engaged in preparing and selling sweets and snacks in Nagpur, challenged orders passed by...

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Gujarat High Court Dismisses ESIC Appeal in ESI Act Assessment Case for Violation of Natural Justice. Failure to Supply Revenue Inspector's Report Before Section 45A Order Renders Assessment Void.

The Employees' State Insurance Corporation (ESIC) filed appeals under Section 82 of the Employees' State Insurance Act, 1948, challenging a common jud...

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Bombay High Court Allows Refund of ESI Contributions Paid Under Mistake of Law — Employer Entitled to Restitution Under Section 72 of Indian Contract Act. Mistake of Law Does Not Bar Claim for Refund Under Section 75 of ESI Act, 1948.

The petitioners, M/s. Indian Hotels Co. Limited (owner of Taj Mahal Hotel and Taj Intercontinental) and its shareholder, filed a writ petition seeking...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Venture Capital Fund — No Failure to Disclose Material Facts. Reopening Based on Mere Change of Opinion on Applicability of Section 10(23FB) Exemption is Invalid.

The petitioner, DHFL Venture Capital Fund, is a trust registered as a venture capital fund under SEBI (Venture Capital Fund) Regulations, 1996. It fil...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...