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High Court Confirms Additions for Late PF and ESI Deposits; Examines Section 43B and Section 2(24)(x) of IT Act.

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....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....

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