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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Delay in depositing employee’s contribution to Provident ...

Case Laws     Income Tax

September 4, 2014

Delay in depositing employee’s contribution to Provident Fund/ESIC - there is no ambiguity in the language of sections 2(24) (x)and 36(1)(v)of the Act - It is the assessee, who wants to bring ambiguity in these sections by importing the language of section 43B - AT

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