Held that the Kolkata Port Trust (Non-contributory Provident Fund) Regulations 1988  notified under Major Port Trust Act do not specify any date by which employee’s contribution/subscription to PF is to be deposited in individual employee’s account under Calcutta Port Trust Non-Contributory Provident Fund. Therefore, no disallowance under section 36(1)(va) was warranted on account of delay in deposit of contribution. Where contribution had actually been credited in concerned fund within following month of contribution, disallowance under section 36(1)(va) is  deleted (AY. 2017-18, 2018-19, 2020-21, 2021-22)