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Corporate Law | Supreme Court Quashes ESI Contribution Demand Under Section 45A for Inadequate Records

9 Oct 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

Supreme Court holds inadequate records do not justify ESI Section 45A assessment when employer cooperates; ESIC contribution demand quashed. The post Supreme Court Quashes ESI Contribution Demand Under Section 45A for Inadequate Records appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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