Held that the disallowance on account of late payment of employees’ contribution to the provident fund under section 43B of the Act is justified. Followed Checkmate Services P. L td. v. CIT (2022) 448 ITR 518 /143 taxmann.com 178 (SC)(AY.2013-14)
Gujarat Infrapipes P. Ltd. v. Dy. CIT (2024)111 ITR 47 (SN) (Ahd)(Trib)
S. 43B : Deductions on actual payment-Late payment of Employees’ contribution to Provident Fund-Disallowance is justified.[S.36(1)(v)]