Deduction u/s 43B / 36(1) - At least with respect to the ...
Case Laws Income Tax
August 2, 2018
Deduction u/s 43B / 36(1) - At least with respect to the employee's contributions, which the employer deducts from the salary of the employees, if it is not remitted into the fund within the due date, the employer not only has defaulted the stipulation in the labour legislation but has received an income; albeit an illegal enrichment.
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