ITAT Rules Provident Fund Contributions Governed by Section 36(1)(va) and Section 2(24)(x), Not Section 43B.

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....ITAT observed that, we are unable to accept the observations of the lower authorities, that the provisions of Sec. 43B would not be applicable as regards the employees contribution to provident fund, and the same would continue to be governed by Sec. 36(1)(va) r.w.s. 2(24)(x) of the Act.....