Tribunal upheld the disallowance for belated payment of employees’ contributions to provident fund and ESI under section 36(1)(va) read with section 2(24)(x). n(AY. 2013 14)
Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)
S. 36(1)(va): Any sum received from employees-Deduction only on actual payment-Belated payment of employees’ contribution to provident fund and employees’ State insurance-Disallowance upheld. [S. 2(24)(x), 43B]
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