Additions towards Employees contribution on account of PF & ESI ...
Case Laws Income Tax
October 19, 2019
Additions towards Employees contribution on account of PF & ESI delayed payment - Assessee company is not entitled for deduction u/s 36(1)(va) claimed on account of depositing the employees contribution towards ESI & PF as per provisions contained u/s 2(24)(x) read with section 36(1)(va) after due date.
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