No deduction if employee's contribution to ESI deposited after due dates specified under relevant statutes

INCOME TAX : Where assessee employer failed to deposit an amount towards employee contribution on account of ESI with concerned department on or before due date prescribed in law and Assessing Officer by invoking provisions of section 36(1)(va) read with section 2(24)(x) made addition of aforesaid amount to income of assessee, impugned addition made to income of assessee was justified

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