Held that delayed payment of employee’s contribution towards PF and ESIC could not be allowed as deduction under section 37(1). (AY. 2010-11 & 2014-15)
Diebold Nixdorf India (P.) Ltd. v. CIT (2025) 211 ITD 377 (Mum) (Trib.)
S. 36(1)(va): Any sum received from employees-Delayed payment of employee’s contribution towards PF and ESIC-Not allowable as deduction. [S. 37(1)]
Leave a Reply