Belated payments of employees contribution not allowable as deduction as per sec. 43B

IT : Scope of section 43B and section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution, and therefore, for considering such question, application of section 36(1)(va) read with section 2(24)(x) alone is proper course

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