High Court Confirms Additions for Late PF and ESI Deposits; Examines Section 43B and Section 2(24)(x) of IT Act. https://www.taxtmi.com/highlights?id=16751 Employees' contribution to PF and ESI - failure to deposit before due date - applicability of section 43B read with section 2(24)(x) - Decision in Alom Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT), distinguished - additions confirmed - HC en-us Sat, 11 Jan 2014 15:20:56 +0530 Sat, 11 Jan 2014 15:20:56 +0530 TaxTMI RSS Generator High Court Confirms Additions for Late PF and ESI Deposits; Examines Section 43B and Section 2(24)(x) of IT Act. https://www.taxtmi.com/highlights?id=16751 Employees' contribution to PF and ESI - failure to deposit before due date - applicability of section 43B read with section 2(24)(x) - Decision in Alom Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT), distinguished - additions confirmed - HC Highlights Income Tax Sat, 11 Jan 2014 15:20:56 +0530 https://www.taxtmi.com/highlights?id=16751