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    <title>Finance Act 2003: Section 43B Proviso Deletion Doesn&#039;t Amend Section 36(1)(va) on PF, ESIC Contribution Deductions.</title>
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    <description>Allowability of deduction – Delayed payment of PF &amp; ESIC - By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is amended and/or explanation below clause (va) of sub-section (1) of section 36 is deleted, which is with respect to employees&#039; contribution - HC</description>
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      <description>Allowability of deduction – Delayed payment of PF &amp; ESIC - By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is amended and/or explanation below clause (va) of sub-section (1) of section 36 is deleted, which is with respect to employees&#039; contribution - HC</description>
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