Employee Contributions to PF and ESI Not Deductible if Paid Late, Per Section 36(va) of Income Tax Act.

Employee Contributions to PF and ESI Not Deductible if Paid Late, Per Section 36(va) of Income Tax Act. https://www.taxtmi.com/highlights?id=48137 Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable en-us Tue, 23 Jul 2019 07:08:17 +0530 Tue, 23 Jul 2019 07:08:17 +0530 TaxTMI RSS Generator Employee Contributions to PF and ESI Not Deductible if Paid Late, Per Section 36(va) of Income Tax Act. https://www.taxtmi.com/highlights?id=48137 Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable Highlights Income Tax Tue, 23 Jul 2019 07:08:17 +0530 https://www.taxtmi.com/highlights?id=48137