Court Confirms Additions for Delayed Provident Fund and ESI Deposits Under IT Act Sections 2(24)(x) & 36(1)(va.

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....Delay in deposit of employee’s contribution to Provident Fund and ESI u/s 2(24)(x) r.w.s. 36(1)(va) - due date of deposit of PF and ESI contribution is to be considered from close of the month, for which charges is required to be paid by the employer. - additions confirmed - HC....