Held that Delayed payment of employees contribution to Employees’ State Insurance Corporation, disallowance is affirmed. (AY. 2010-11)
ACIT v. Uniparts India Ltd. (2023) 150 taxmann.com 142 / (2024)115 ITR 473 (Delhi)(Trib)
S. 36(1)(va): Any sum received from employees-Delayed payment of employees contribution to Employees’ State Insurance Corporation-Disallowance is affirmed.[S.43B]