Employer Pension Contributions Not Subject to Section 43B Provisions; Managed by State's WBPDCL, Deemed Paid.

Delayed employer’s contributions to pension fund - provisions of section 43B of the Act would not be applicable to the assessee and even in the worse case scenario, the provisions of section 43B of the Act were to be applied, then the contribution would be considered as paid as the account was maintained by WBPDCL which is extended arm or instrumentality of the State Govt only. - AT .....

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