Held that when there was delay on part of assessee in depositing employees contribution towards PF and ESI, delay in deposit of same would attract disallowance under section 36(1)(va) of the Act. AY. 2015-16)
DCIT v. United Drilling Tools Ltd. (2025) 210 ITD 632 (Delhi) (Trib.)
S. 36(1)(va) : Any sum received from employees-Delay in depositing employees contribution towards PF and ESI-Not allowable as deduction.
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