No deduction if employee’s contribution on account of PF/ESI deposited after prescribed due date: ITAT

INCOME TAX : Where assessee employer failed to deposit entire amount towards employees contribution on account of PF and ESI with concerned department on or before due date prescribed under relevant statutes; assessee would not be entitled to deduction under section 36(1)(va)

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000189680/no-deduction-if-employee’s-contribution-on-account-of-pfesi-deposited-after-prescribed-due-date-itat.aspx