https://www.taxtmi.com/highlights?id=68012 Disallowance of employees’ contribution to Provident Fund as well as ESIC - Disallowance u/s 36(1)(va) - the assessee is not entitled for deduction u/s 36(1)(va) read with section 43B of the Act and the said amount has to be construed as deemed income of the assessee and added to his total income. - AT en-us Thu, 02 Feb 2023 10:11:56 +0530 Thu, 02 Feb 2023 10:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68012 Disallowance of employees’ contribution to Provident Fund as well as ESIC - Disallowance u/s 36(1)(va) - the assessee is not entitled for deduction u/s 36(1)(va) read with section 43B of the Act and the said amount has to be construed as deemed income of the assessee and added to his total income. - AT Highlights Income Tax Thu, 02 Feb 2023 10:11:56 +0530 https://www.taxtmi.com/highlights?id=68012